Problem 24-4A Departmental contribution to income LO P3 Vortex Company operates a retail store with two departments. Information about those departments follows. Department A Department B Sales Cost of goods sold Direct expenses $825,500 430,000 $444,500 288,925 Salaries Insurance utilities Depreciation Maintenance 121,000 18,000 24,500 17,500 6,400 87,000 10,800 28,000 13,500 5,800 The company also incurred the following indirect costs. Salaries Insurance Depreciation Office expenses $36,000 6,200 14,800 43,000 Indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. Additional information about the departments follows. Square footage 35,000 15,000 Number of employees