So its not 29% or 30% so what is it?

QS 22-8 Departmental contribution to overhead LO P3

Use the information in the following table to compute each departments contribution to overhead (both in dollars and as a percent). (Round Contribution percent to 1 decimal place.)

	Dept. A	Dept. B	Dept. C
Sales	$63,000	$181,000	$75,000
Cost of goods sold	39,690	94,120	39,750
Gross profit	23,310	86,880	35,250
Total direct expenses	4,500	43,360	8,266
Contribution to overhead	$18,810	$43,520	$26,984
Contribution percent (of sales)		24.0%	36.0%