Information for a companys two operating departments (Hardware and Software) follows. Office expense and advertising expense are indirect expenses allocated to each operating department. Supplies used and salaries are direct expenses.

	Hardware	Software
Sales	$ 216,000	$ 120,000
Cost of goods sold	168,000	80,000
Expenses
Supplies used	12,000	4,400
Salaries	34,000	26,000
Share of office expense	8,000	4,000
Share of advertising expense	4,500	2,500

Required 1. Calculate the contribution to overhead for each department.

Required 2. Determine which department contributes the largest dollar amount to overhead.