Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 819,200 $ 460,800 cost of goods sold 485,000 299,520 direct expenses salaries 119,000 84,000 insurance 11,500 10,300 utilities 23,500 28,000 depreciation 19,500 13,000 maintenance 6,600 5,400 the company also incurred the following indirect costs. salaries $31,000 insurance 7,000 depreciation 14,600 office expenses 41,000 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 30,800 60 b 13,200 40 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b. (do not round intermediate calculations. round your final answers to nearest whole dollar.)