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. Earbuds $ 85,000 52,700 32,300 Combined $ 305,000 160,500 144,500 GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Phone Sales $ 220,000 Cost of goods sold 107,800 Gross profit 112,200 Expenses Sales salaries 22,000 Supplies used 600 Depreciation-Equipment 2,200 Rent 7,040 Utilities 2,900 Share of office department expenses 13,500 Total expenses 48, 240 Income $ 63,960 6,800 650 200 3,480 1,600 6,500 19,230 $ 13,070 28,800 1,250 2,400 10,520 4,500 20,000 67,470 $ 77,030 Required: Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Phone Earbuds Combined 0 0 Direct expenses 0 0 Total direct expenses Departmental contribution to overhead 0 0 $ $ 0 S 0