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

	Department A			Department B
Sales	$	806,400		$	453,600
Cost of goods sold		465,000			294,840
Direct expenses
Salaries		117,000			88,000
Insurance		13,500			11,000
Utilities		20,000			28,500
Depreciation		18,000			13,000
Maintenance		6,800			5,900

The company also incurred the following indirect costs.

Salaries	$29,000
Insurance	6,000
Depreciation	14,800
Office expenses	43,000

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		30,100			72
B		12,900			48

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.)