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 Phone Earbuds Combined Sales $ 160,000 $ 105,060 $ 265,000 Cost of goods sold 78,406 65, 100 143,500 Gross profit 81, 600 39,900 121, 500 Expenses Sales salaries 21, 500 7,500 29,000 Supplies used 1, 006 650 1, 650 Depreciation-Equipment 2,006 400 2,400 Rent 7, 100 3,540 10, 640 Utilities 2,900 2, 400 5,300 Share of office department expenses 11, 500 4, 500 16, 000 Total expenses 46,006 18,990 64,990 Income $ 35, 600 $ 20,910 $ 56, 510 Required: Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Phone Earbuds Combined Gross profit Direct expenses Total direct expenses Departmental contribution to overhead