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 es Sales Cost of goods sold Gross profit Expenses Sales salaries Supplies used Depreciation-Equipment Rent Utilities Share of office department expenses Total expenses Income Required: Phone Earbuds Combined $ $ 180,000 105,000 285,000 88,200 65,100 153,300 91,800 39,900 131,700 20,500 7,200 27,700 500 550 1,050 1,600 800 2,400 7,060 3,780 10,840 2,400 1,800 4,200 12,500 7,000 19,500 44,560 21,130 65,690 $ 47,240 $ 18,770 $ 66,010 Prepare a departmental contribution to overhead report. Garcia Company Departmental Contribution to Overhead For Year Ended December 31 Gross profit Direct expenses Total direct expenses Departmental contribution to overhead Phone Earbuds Combine