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 $819,200 455,000 $460,800 299,520 Salaries Insurance Utilities Depreciation Maintenance 117,000 18,500 22,500 20,500 6,100 81,000 10,900 27,500 13,500 5,300 The company also incurred the following indirect costs Salaries Insurance Depreciation Office expenses $28,000 6,600 15,200 45,000 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. Square footage 31,500 13,500 Number of employees VORTEX COMPANY Departmental Contribution Statements ales Cost of goods sold Gross profit Direct expenses Department A Department B $819,200S 460,800 299,520 161,280 455,000 364,200 alaries nsurance tilities epreciation aintenance 117,000 18,500 22,500 20,500 6,100 81,000 10,900 27,500 13,500 5,300 Total direct expenses 184,600 138,200 epartmental contributions to overhead Allocated indirect expenses alaries nsurance Office Total indirect expenses Operating income (loss) 0 0 0