Vortex Company operates a retail store with two departments. Information about those departments follows. Department A Department B Sales Cost of goods sold Direct expenses $838,500 445,000 $451,500 293, 475 Salaries Insurance Utilities Depreciation Maintenance 117,000 18,500 24,000 16,000 6,000 83,000 10,200 26,000 12,500 5,100 The company also incurred the following indirect costs. Salaries Insurance Depreciation Office expenses $30,000 7,400 16,000 47,000 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 31,500 13, 500 Number of employees VORTEX COMPANY Departmental Contribution Statements Department A Department B Direct expenses Total direct expenses Allocated indirect expenses Total indirect expenses Operating Income (loss)