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 $ 200,000 $ 115,000 $ 315,000 Cost of goods sold 98,000 71,300 169,300 Gross profit 102,000 43,700 145,700 Expenses Sales salaries 20,500 8,200 28,700 Supplies used 600 400 1,000 Depreciation-Equipment 1,800 400 2,200 Rent 7,050 3,780 10,830 Utilities 2,500 1,500 4,000 Share of office department expenses 10,000 5,000 15,000 Total expenses 42,450 19, 280 61,730 Income $ 59,550 $ 24,420 $ 83,970 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 0 Total direct expenses Departmental contribution to overhead Olo $ 0 $ 0 S 0