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	$ 210,000	$ 95,000	$ 305,000
Cost of goods sold	102,900	58,900	161,800
Gross profit	107,100	36,100	143,200
Expenses
Sales salaries	21,500	8,100	29,600
Supplies used	1,000	450	1,450
DepreciationEquipment	2,500	700	3,200
Rent	7,060	3,540	10,600
Utilities	2,800	1,800	4,600
Share of office department expenses	11,000	7,000	18,000
Total expenses	45,860	21,590	67,450
Income	$ 61,240	$ 14,510	$ 75,750

Required: Prepare a departmental contribution to overhead report.

Garcia Company
Departmental Contribution to Overhead
For Year Ended December 31
	Phone	Earbuds	Combined
	0	0	0
Direct expenses
Total direct expenses	0	0	0
Departmental contribution to overhead	$0	$0	$0