Vaughn Co. operates three separate departments (A, B, C). The data below are provided for the current year: 
Required: Prepare an income statement showing the departmental contributions to overhead for the current year.
Definitions:
Calvin Cycle
A biochemical process in plants, algae, and cyanobacteria which converts carbon dioxide and water into organic compounds, especially sugars, using ATP and NADPH produced in photosynthesis.
Glucose
An elementary sugar that is critical for energy production in living things and is included in a wide range of carbohydrates.
Fructose
A simple sugar (monosaccharide) that is naturally found in fruits, honey, and some vegetables, known for being a part of sucrose (table sugar).
Photoheterotrophs
Organisms that obtain their energy from sunlight but rely on organic compounds from the environment as their carbon source.
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