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 475,000 299,520 Direct expenses: Salaries 120,000 88,000 Insurance 14,500 10,400 Utilities 24,500 27,500 Depreciation 18,500 13,500 Maintenance 6,200 5,000 The company also incurred the following indirect costs. Salaries $36,000 Insurance 7,200 Depreciation 15,000 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 32,900 72 B 14,100 48 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