Vortex Company operates a retail store with two departments. Information about those departments follows. Department $825,600 405,000 Department B $464,400 301,860 Sales Cost of goods sold Direct expenses: Salaries Insurance Utilities Depreciation Maintenance 116,000 15,500 21,500 17,000 6,900 85,000 10,700 24,500 13,500 5,800 The company also incurred the following indirect costs. Salaries Insurance Depreciation Office expenses $34,000 6,400 15, 200 47,000 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 Number of employees Square footage 30,100 12,900 84 36 Required: 1. Determine the departmental contribution to overhead and the departmental net income for department A and Department B. 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.) VORTEX COMPANY Departmental Contribution Statements Department A Department B Sales $ 825,600 $ 464,400 Cost of goods sold 405,000 301,860 Gross profit 420,600 162,540 Direct expenses Salaries 116,000 85,000 Insurance 15,500 10,700 Depreciation 17,000 13,500 Maintenance 6,900 5,800 Utilities 21,500 24,500 176,900 243,700 139,500 23,040 Total direct expenses Departmental contributions to overhead Allocated indirect expenses Salaries Insurance Depreciation Office Total indirect expenses Operating income (loss) 243,700 $ 23,040