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

	Department A			Department B
Sales	$	832,000		$	448,000
Cost of goods sold		455,000			291,200
Direct expenses
Salaries		119,000			84,000
Insurance		13,500			10,100
Utilities		23,500			29,000
Depreciation		17,000			13,500
Maintenance		6,700			5,200

The company also incurred the following indirect costs.

Salaries	$28,000
Insurance	7,600
Depreciation	14,200
Office expenses	46,000

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		29,400			66
B		12,600			44

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	$832,000	$448,000
Cost of goods sold	455,000	291,200
Gross profit	377,000	156,800
Direct expenses
Salaries	119,000	84,000
Insurance	13,500	10,100
Utilities	23,500	29,000
Depreciation	17,000	13,500
Maintenance	6,700	5,200
Total direct expenses	179,700	141,800
Departmental contributions to overhead	197,300	15,000
Allocated indirect expenses
Salaries
Insurance
Depreciation
Office
Total indirect expenses	0	0
Operating Income (loss)	$197,300	$15,000