Completion Status: O $210,000 O $350,000 33 Sales Cost of goods sold O $10,000 $260,000 3 Direct expenses Indirect expenses $150,000 34 4 36 6 37 38 8 39 9 40 10 QUESTION 60 Utimo Company operates three production departments as profit centers. The following information is available for its most recent year. Department 2's contribution to overhead in dollars is: 41 11 42 Department 1 $1,000,000 700,000 100,000 80,000 43 44 Department 3 $700,000 300,000 150,000 20,000 Department 2 $ 400,000 150,000 40,000 100,000