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$[[$Departmen$],[$For Yea$]],\backslash$table$[[$tatements$],[$mber $31],[$Phone$]],$Earbuds,combined$],[$Sales$,$$$170,000,$$$85,000,$$$255,000$