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 $ 120,800 $ 80,800 Cost of goods sold 72,200 44,200 Gross profit 48,600 36,600 Expenses Salaries 14,500 8,250 Rent 3,300 1,700 Utilities 2,200 1,100 Share of office expenses 4,450 5,300 Share of purchasing expenses 3,950 5,850