How do you do this?

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. Earbuds $ 115,000 71,300 43, 700 Combined $ 325,000 174, 200 150, 800 GARCIA COMPANY Departmental Income Statements For Year Ended December 31 Phone Sales $ 210,000 Cost of goods sold 102,900 Gross profit 107, 100 Expenses Sales salaries San 21,000 Supplies used 800 Depreciation-Equipment 1,600 Rent 7, 110 Utilities 2,900 Share of office department expenses 12,500 Total expenses 45, 910 Income $ 61, 190 8, 200 750 900 4,080 1,500 9,000 24, 430 $ 19, 270 29, 200 1,550 2,500 11, 190 4,400 21,500 70, 340 $ 80, 460 Required: Prepare a departmental contribution to overhead report. Departmental Contribution to Overhead For Year Ended December 31 Phone Earbuds Combined Direct expenses Total direct expenses Departmental contribution to overhead