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

Department ADepartment BSales$825,500$444,500Cost of goods sold465,000288,925Direct expensesSalaries124,00085,000Insurance15,00010,400Utilities24,00024,000Depreciation19,00013,000Maintenance6,3005,700

The company also incurred the following indirect costs.

Salaries$33,000Insurance7,000Depreciation14,400Office expenses48,000

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.

DepartmentSquare footageNumber of employeesA29,40066B12,60044

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.)