Vortex Company operates a retail store with two departments. Information about those departments follows. Department A Department B Sales $825,599 $454,499 Cost of goods sold 439,999 391,869 Direct expenses: Salaries 123,999 82,999 Insurance 19,599 19,899 Utilities 21,999 25,599 Depreciation 29,999 12,599 Maintenance 5,899 5,299 The company also incurred the following indirect costs. Salaries $2T,999 Insurance ?,999 Depreciation 14,299 Office expenses 48,999 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 34,399 55 8 14,?99 44 VORTEX COMPANY Departmental Contribution Statements Department A Department B 0 0 Direct expenses Total direct expenses 0 0 Allocated indirect expenses Total indirect expenses 0