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 ofce department expenses. GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Phone Earbuds Combined Sales $ 136,666 st 55,666 $ 135,666 Cost of goods sold 63,766 34,166 97,866 Gross profit 66,366 26,966 87,266 Expenses Sales salaries 21,266 7,566 28,766 Supplies used 966 466 1,366 DepreciationEquipment 1,566 366 1,666 Rent 7,626 3,786 16,666 Utilities 2,666 1,466 4,666 Share of office department expenses 16,566 4,566 15,666 Total expenses 43,726 17,886 61,666 Income $ 22,566 $ 3,626 $ 25,666 Required: Prepare a departmental contribution to overhead report.