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	$ 170,000	$ 95,000	$ 265,000
Cost of goods sold	83,300	58,900	142,200
Gross profit	86,700	36,100	122,800
Expenses
Sales salaries	22,000	6,900	28,900
Supplies used	800	400	1,200
DepreciationEquipment	1,400	300	1,700
Rent	7,040	3,720	10,760
Utilities	3,100	2,200	5,300
Share of office department expenses	11,000	8,000	19,000
Total expenses	45,340	21,520	66,860
Income	$ 41,360	$ 14,580	$ 55,940

Required: Prepare a departmental contribution to overhead report.