Garcia Company has two operating departments (Phone and Earbuds) and one service department (Office). Its department. statements follow. Indirect expenses and service department expenses consist of rent, utilities, and office department expe GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Phone Earbuds $ 105,000 Combined $ 345,000 Sales $ 240,000 117,600 122,400 65,100 Cost of goods sold Gross profit Expenses 182,700 39,900 162,300 7,800 28,300 Sales salaries Supplies used 20,500 600 1,500 600 1,200 Depreciation-Equipment 900 2,400 Rent 7,060 3,660 10,720 Utilities 2,400 1,800 4,200 Share of office department expenses 10,500 10,000 20,500 Total expenses 42,560 24,760 67,320 Income $ 79,840 $ 15,140 $ 94,980 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 $ Total direct expenses Departmental contribution to overhead $ 0 0 0 $ 0 0