Garcla 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.

$\backslash$table$[[\backslash$table$[[$GARCIA COM$],[$Departmental Incom$],[$For Year Ended D$]],\backslash$table$[[$MPANY$],[$me Statements$],[$December $31],[$Phone$]],$Earbuds,Combined$],[$Sales$,$$$160,000,$$$105,080,$$$265,000$