A company operates three retail departments X$,$ Y$,$ and Z as profit centers. Which department has the largest departmental contribution to overhead?

$\backslash$table$[[$Department$,$Sales,$\backslash$table$[[$Cost of$],[$Goods Sold$]],\backslash$table$[[$Direct$],[$Expenses$]],\backslash$table$[[$Allocated$],[$Indirect$],[$Expenses$]]],[$X dots..,$$500,000,$$$350,000,$$$50,000,$$$40,000$