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	$1,200,000	$770,000	$120,000	$90,000
2	460,000	163,000	40,400	110,000
3	810,000	330,000	180,000	22,000

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