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	$ 125,000	$ 295,000
Cost of goods sold	83,300	77,500	160,800
Gross profit	86,700	47,500	134,200
Expenses
Sales salaries	22,000	6,800	28,800
Supplies used	600	500	1,100
DepreciationEquipment	1,500	800	2,300
Rent	7,110	3,480	10,590
Utilities	2,600	1,200	3,800
Share of office department expenses	12,000	8,500	20,500
Total expenses	45,810	21,280	67,090
Income	$ 40,890	$ 26,220	$ 67,110

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