Jansen Company reports the following for its ski department for the year 2015. All of its costs are direct, except as noted. Sales $ 580,000 Cost of goods sold 430,000 Salaries 111,000 ($25,600 is indirect) Utilities 17,800 ($5,400 is indirect) Depreciation 50,800 ($17,100 is indirect) Office expenses 20,400 (all indirect) 1. Prepare a departmental income statement for 2015.