Versatile Vacuums sells two products — domestic and commercial. The store’s income statement for the year ending 30 June 2017 has been prepared from the accounting records.

	VERSATILE VACUUMS Income Statement for the year ended 30 June 2017
	INCOME Sales Cost of sales: Beginning inventory Purchases	$	142 000 510 000		$	1 600 000
	Goods available for sale Ending inventory		652 000   98 600
	Cost of sales					553 400
	GROSS PROFIT EXPENSES Sales salaries Advertising Depreciation Managerial salaries Rent Utilities Sundry expenses		431 250 74 000 62 000 140 000 88 700 20 000    54 000			1 046 600
	Total expenses					869 950
	PROFIT				$	176 650

The company’s records indicate that the following percentages of each expense or revenue account are directly chargeable to the departments. (Any balance left in an expense account after allocation of direct charges is treated as an indirect expense.)

	Domestic		Commercial
Sales Purchases Sales salaries Advertising Depreciation Rent Sundry expenses	35% 30% 32% 25% 20% 30% 28%			65% 70% 68% 50% 25% 50% 32%

The beginning inventory for the domestic department was $64 000 and the Ending inventory was $44 000. The beginning inventory for the commercial department was $78 000 and the Ending inventory was $54 600.

Required

Prepare a departmental income statement for the year ended 30 June 2017 that shows the departmental contribution for each department.