Below are departmental income statements for a guitar manufacturer. The manufacturer is considering eliminating its electric guitar department since it has a net loss. The company classifies advertising, rent, and utilities expenses as indirect. WHOLESALE GUITARS Departmental Income Statements For Year Ended December 31, 2017 Acoustic Electric Sales $ 101,700 $ 83,800 Cost of goods sold 43,775 47,050 Gross profit 57,925 36,750 Operating expenses Advertising expense 5,045 4,280 Depreciation expense—equipment 10,090 8,570 Salaries expense 19,800 17,600 Supplies expense 1,930 1,800 Rent expense 7,095 5,980 Utilities expense 2,945 2,570 Total operating expenses 46,905 40,800 Net income (loss) $ 11,020 $ (4,050 ) 1. Prepare a departmental contribution report that shows each department’s contribution to overhead.

Employees at a library check out books to patrons. books have an isbn and a name. the library sometimes has multiple copies of the same book. books have one or more authors. a patron is an individual who has an active (non-expired) library card. for each library card, we store the person's first and last names and their address. for each employee, we store their employee id, current salary, first and last name and their address. we also store the employee id of their current manager. each time we check out a book to a patron we need to store the date of the transaction, the employee who checked out the book to the patron, and the library card of the patron. some employees have library cards. if an employee patron turns in a book late, the fine that they pay is a percentage of their salary. some employees are authors who have library cards—they are allowed to check out as many books as they like.