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		415,000			297,180
Direct expenses
Salaries		123,000			85,000
Insurance		13,500			11,000
Utilities		21,000			24,000
Depreciation		18,500			13,000
Maintenance		6,600			5,500

The company also incurred the following indirect costs.

Salaries	$31,000
Insurance	7,600
Depreciation	15,200
Office expenses	40,000

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		35,000			77
B		15,000			33

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.)

VORTEX COMPANY Departmental Contribution Statements Department A Department B Sales $ 812,800 $ 457,200 Cost of goods sold 415,000 297,180 Gross profit 397,800 160.020 Direct expenses Salaries 123,000 85,000 Insurance 13,500 11,000 Utilities 21,000 24,000 Depreciation 18,500 13,000 Maintenance 6,6007 5,500 182,600 138,500 Total direct expenses Departmental contributions to overhead Allocated indirect expenses Salaries i Insurance Depreciation Office Total indirect expenses Operating Income (loss)