Use the information below to prepare (a) departmental income statements and (b) the departmental contribution to overhead. Salaries are direct expenses, and all other expenses are indirect expenses.

	Food	Beverage
Sales	$ 128,000	$ 88,000
Cost of goods sold	74,000	46,000
Gross profit	54,000	42,000
Expenses
Salaries	14,500	8,250
Rent	3,300	1,700
Utilities	2,200	1,100
Share of office expenses	6,250	7,100
Share of purchasing expenses	5,750	7,650