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 $ 105,000 65,100 39,900 Combined $ 265,000 143,500 121,500 GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Phone Sales $ 160,000 Cost of goods sold 78,400 Gross profit 81,600 Expenses Sales salaries 20,000 Supplies used 500 Depreciation Equipment 2,400 Rent 7,110 Utilities 2,700 Share of office department expenses 10,500 Total expenses 43,210 Income $ 38,390 8,800 300 900 3,780 2,000 6,000 21,780 $ 18,120 28,800 800 3,300 10,890 4,700 16,500 64,990 $ 56,510 Required: Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Phone Earbuds Combined Direct expenses Total direct expenses Departmental contribution to overhead