Garcia Company has two operating departments (Phone and Earbuds) and one service department (Office). Its departmental income statements follow. Indirect expenses and service department expenses consist of rent, utilities, and office department expenses. GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Sales Cost of goods sold Gross profit Expenses Sales salaries Supplies used Depreciation-Equipment Rent Utilities Share of office department expenses Total expenses Income Required: Phone $ 210,000 102,900 Earbuds $ 115,000 Combined 71,300 $ 325,000 174,200 107,100 43,700 150,800 20,500 850 8,500 29,000 600 1,450 1,800 700 2,500 7,030 3,840 10,870 3,000 2,000 5,000 12,000 6,000 18,000 45,180 21,640 66,820 $ 61,920 $ 22,060 $ 83,980 Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Direct expenses Total direct expenses Departmental contribution to overhead Phone Earbuds Combined