Nesbit Co. has two operating (production) departments supported by a number of service departments. The following information was collected for a recent period:

	Direct Costs
	Machining Department	Assembly Department	Indirect Cost
Salaries	$122,400	$ 85,700	$36,700
Insurance	20,200	11,000	5,500
Utilities	23,900	13,900	2,000
Depreciation	20,700	11,500	13,800
Maintenance	7,000	4,700	29,400
Office expenses	-0-	-0-	71,100
Cost of goods sold	327,600	121,200

Indirect costs are allocated as follows: salaries on the basis of sales, office expenses on the basis of the number of employees, and all other costs on the basis of square footage. Additional information about the production departments follows:

Square Number of

Footage Employees

Machining 14,535 78

Assembly 4,845 52

Sales for the Machining Department are $724,404 and sales for the Assembly Department are $356,796. Determine the departmental contribution to overhead and the departmental net income for each production department.