36 The Footwear Department of Lee's Department Store had sales of $202,000, cost of goods sold of $139,500, indirect expenses of $14,650, and direct expenses of $28,900 for the current period. The Footwear Department's contribution to overhead as a percent of sales is: 2.3 points 02:26:54 Multiple Choice 16.63% 30.94%. 9.38% o 68.78%. 85.69%