D. 36%

E. 63.1%

Ultimo Cooperates three production departments as profit centers. The following information is available for its most recent year Department is contribution to overhead as a percent of sales is. Dept. Sale 1 2 3 $1,110,000 510,000 810,000 Cost of Goods Sold $711,000 161,000 311,000 Direct Expenses $110,400 51,000 161,000 Indirect Expenses $ 91, 111,000 31,000 O ser O 2008