Use the information below to prepare (a) departmental income statements and (b) the departmental contribution to overhead. Salaries are direct expenses, and all other expenses are indirect expenses.

	Food	Beverage
Sales	$ 123,200	$ 83,200
Cost of goods sold	72,800	44,800
Gross profit	50,400	38,400
Expenses
Salaries	14,500	8,250
Rent	3,300	1,700
Utilities	2,200	1,100
Share of office expenses	5,050	5,900
Share of purchasing expenses	4,550	6,450

Prepare departmental income statements.

Departmental Income Statements
	Food	Beverage
Expenses
Total expenses
Income

Prepare the departmental contribution to overhead.

Departmental Contribution to Overhead
	Food	Beverage
	0	0
Direct expenses
Total direct expenses	0	0
Departmental contribution to overhead	$0	$0