15 Mach Co. operates three production departments as profit centers. The following information is available for its most recent year. Which department has the greatest departmental contribution to overhead and what is the amount contributed? 1 Dept. Sales $1,000,000 2 400,000 3 700,000 A. Dept. 3; $400,000 D. Dept. 3; $250,000. Cost of Goods Sold $700,000 50,000 300,000 B. Dept. 1; $1,000,000. E. Dept. 2; S310,000. Direct Indirect Expenses Expenses $100,000 $80,000 40,000 100,000 150,000 20,000 C. Dept. 2; $350,000