Vaughn CoOperates Three Separate Departments (A, B, C) Required: Prepare an Income Statement Showing the Departmental Contributions to Are

Vaughn Co.operates three separate departments (A, B, C).The data below are provided for the current year:
$$\begin{array} { l r l } \text { Total sales } & \$ 120,000 & ( \$ 40,000 \text { from each department) } \\\text { Cost of goods sold } & 80,000 & ( 50 \% \text { from } A ; 25 \% \text { from } B ; 25 \% \text { from } C ) \\\text { Direct expense } & 26,000 & \$ \$ 6,000 \text { from } A ; \$ 12,000 \text { from } B ; \$ 8,000 \\& & \text { from } C ) \\\text { Indirect expenses } & 9,000 &\end{array}$$ Required: Prepare an income statement showing the departmental contributions to overhead for the current year.