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		475,000			297,180
Direct expenses:
Salaries		123,000			84,000
Insurance		10,500			10,500
Utilities		21,000			29,000
Depreciation		19,000			13,500
Maintenance		6,500			5,900

The company also incurred the following indirect costs.

Salaries	$27,000
Insurance	7,000
Depreciation	15,400
Office expenses	48,000

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			77
B		12,600			33

Required: 1. Determine the departmental contribution to overhead and the departmental net income for department A and Department B. 2. Should Department B be eliminated?