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 $ 115,000 71,300 43,700 Combined $ 365,000 193,800 171,200 GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Phone Sales $ 250,000 Cost of goods sold 122,500 Gross profit 127,500 Expenses Sales salaries 22,000 Supplies used 650 Depreciation-Equipment 2,400 Rent 7,050 Utilities 2,900 Share of office department expenses 12,500 Total expenses 47,500 Income $ 80,000 8,700 600 700 3,780 2,300 3,000 19,080 $ 24,620 30, 700 1,250 3,100 10,830 5,200 15,500 66,580 $ 104,620 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 0 0 0 Total direct expenses Departmental contribution to overhead $ 0 $ 0 $ 0