Part 1 Dart Co. operates three production departments as profit centers. The following information is available for its most recent year. Prepare an income statement that shows the departmental contribution to overhead. (similar to Ex 22.12) Dept. Sales Cost of Goods Sold Direct Expenses Indirect Expenses 1 $ 1,000,000 $ 700,000 $ 100,000 $ 80,000 N 400,000 150,000 40,000 100,000 3 700,000 300,000 150,000 20,000