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 $ 220, 090 $ 185,909 $ 325, 890 Cost of goods sold 107, 890 65,198 172,980 Gross profit 112, 289 39,908 152, 180 Expenses Sales salaries 20, 589 27,580 Supplies used 1, 089 308 1, 380 Depreciation-Equipment 1, 589 1, 780 Rent 7,080 3,609 18, 689 Utilities 2,989 1,908 4,890 Share of office department expenses 11, 589 7,098 18, 580 Total expenses 44, 489 20,908 64 , 480 Income $ 67,720 $ 19,908 $ 87, 620 Required: Prepare a departmental contribution to overhead report.Required: Prepare a departmental contribution to overhead report. Answer is not complete. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Phone Earbuds Combined Sales 3 220.000 $105,000 $ 325,000 Cost of goods sold 107,800 65, 100 172,800 112.200 39,900 152,100 Direct expenses Sales salaries 20.500 7,000 27.500 Supplies used 1,000 300 1,300 Depreciation-equipment 1,500 200 1,700 Share of office department expenses X 11,500 X 7,000 X 18,500 3 Total direct expenses 34,500 14,500 49.000 Departmental contribution to overhead 6 77,700 $ 25,400 $ 103,100