Vortex Company operates a retail store with two departments. Information about those departments follows.

	Department A			Department B
Sales	$	832,000		$	448,000
Cost of goods sold		435,000			291,200
Direct expenses
Salaries		118,000			82,000
Insurance		14,000			10,700
Utilities		22,500			29,000
Depreciation		17,000			13,500
Maintenance		6,100			5,900

The company also incurred the following indirect costs.

Salaries	$26,000
Insurance	6,800
Depreciation	15,400
Office expenses	41,000

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.

Department	Square footage			Number of employees
A		29,400			77
B		12,600			33

VORTEX COMPANY Departmental Contribution Statements Department A Department B Direct expenses Total direct expenses Allocated indirect expenses Total indirect expenses Operating income (loss)