Jasper Co. operates three separate departments (A, B, C). The data below are provided for the current year:

Total Sales $600,000 ($200,000 from each department)

Cost of Goods Sold 300,000 (35% from dept A; 25% from B; 40% from C)

Direct Expenses 150,000 ($75,000 from dept A; $30,000 from dept B; $45,000 from dept C)

Indirect Expenses 43,000

Required: Prepare an income statement showing the departmental contributions to overhead for Dept. A, Dept. B, Dept. C and Total. Do not allocate indirect expenses but include them in the Total Column.