VORTEX COMPANY Departmental Contribution Statements Department A Department B Sales $ 812,800 $ 457,200 Cost of goods sold 440,000 297,180 Gross profit 372,800 160,020 Direct expenses Salaries [Insurance Utilities Depreciation Maintenance 0 0 Total direct expenses Departmental contributions to overhead Allocated indirect expenses Office Total indirect expenses Operating income (loss) S S 0