Mach Co. operates three manufacturing departments as profit centers. The following information is available for its most recent year:

Dept.	Sales	Cost of goods sold	Direct expenses	Indirect expenses
1	$1,100,000	$735,000	$110,000	$85,000
2	430,000	156,500	40,200	105,000
3	710,000	305,000	165,000	21,000

Which department has the greatest departmental contribution to overhead and what is the amount contributed?

Group of answer choices

Dept. 3; $430,000

Dept. 1; $255,000

Dept. 2; $110,000

Dept. 3; $240,000

Dept. 2; $156,500