The Green Shop sells plants, fertilizers, and other garden products. The store has three departments: plants, chemicals, and tools. Certain information about the revenues and expenses of the departments for the year ended December 31, 20X1, is given below.

	Plants			Chemicals			Tools
Allocated indirect expenses	$	10,400		$	6,200		$	5,800
Direct expenses		34,000			21,500			19,500
Cost of goods sold		57,650			54,850			44,650
Sales		119,150			91,450			52,350
Sales returns and allowances		2,150			450			350

Required: 1. Prepare a departmental income statement showing the contribution margin and the net profit for each department.