1.The amount by which a department's revenues exceed its direct costs and expenses is: (1 point) a. Net sales. b. Gross profit. c. Departmental profit. d. Contribution margin. e. Departmental contribution to overhead. 2.Departmental contribution to overhead is calculated as revenues of the department less: (1 point) a. Controllable costs. b. Product and period costs. c. Direct expenses. d. Direct and indirect costs. e. Joint costs. 3.The Footwear Department of Lee's Department Store had sales of $188,000, cost of goods sold of $132,500, indirect expenses of $13,250, and direct expenses of $27,500 for the current period. The Footwear Department's contribution to overhead as a percent of sales is: (1 point) a. 7.8%. b. 14.9%. c. 29.5%. d. 66.7%. e. 85.4%.