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

	Department A			Department B
Sales	$	812,800		$	457,200
Cost of goods sold		470,000			297,180
Direct expenses
Salaries		115,000			86,000
Insurance		19,500			10,200
Utilities		21,000			27,000
Depreciation		19,000			12,500
Maintenance		6,700			5,500

The company also incurred the following indirect costs.

Salaries	$35,000
Insurance	7,800
Depreciation	14,200
Office expenses	49,000

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		34,300			66
B		14,700			44

Required: 1. Determine the departmental contribution to overhead and the departmental net income for department A and Department B. (Do not round intermediate calculations. Round your final answers to nearest whole dollar.)

Problem 24.4A Departmental contrlbutlon to Income LO P3 Vortex Company operates a retall store with two departments. Information about those departments follows. Sales Cost of goods sold Direct expenses $812,800 478,888 $457, 286 297,188 Salaries Insuranice Utilities Depreciation 115,808 19,500 21,888 19,808 6,788 86,868 18,286 27 , ??? 12,588 5,580 The company also Incurred the following Indlrect costs. Salaries Insur ance Depreciation Office expenses $35,800 7,888 14,288 49,888 Indlrect costs are allocated as follows: salarles on the basis of sales; Insurance and depreclation on the basis of equare footage; and office expenses on the basis of number of employees. Additional Information about the departments follows 34, 380 14,7e0 Required: 1. Determine the departmental contribution to overhead and the departmental net Income for department A and Department B. (Do not round intermediate calculations. Round your final answers to nearest whole dollar.) t A t B 3 812800 457,200