sold of $132,500, indirect expenses of $13,250, and period. The Footwear Department's contribution to overhead as a percent of sales is: direct expenses of $27,500 for the current 12. The Footwear Department of Lee's Department Store had sales of $188,000, cost of goods a) b) c) d) e) 78% 14.9% 29.5% 66.7% 85.4% Assume Rock Bottom Golf is divided into four departments that operate as profit centers and that the data below is from the most recent fiscal year CASE 22-2 Golf Clubs Golf Bags Golf Balls Golf Apparel $200,000 $400,000 $800,000 $1,600,000 0,000220,000 400,000 960,000 Sales Cost of goods Sold Direct expenses Salaries Insurance Utilities 18,000 54,000 90,000 226,000 6,000 120,000 2,000 3,00010,000 3,000 1,000 13. Refer to CASE 22-2: Given the information above, list Rock Bottom Golf's departments in order of highest departmental contribution to overhead to lowest departmental contribution to overhead. a) Golf Ball, Golf Apparel, Golf Clubs, Golf Bags. b) Golf Apparel, Golf Balls, Golf Bags, Golf Clubs c) Golf Clubs, Golf Bags, Golf Balls, Golf Apparel. d) Golf Clubs, Golf Bags, Golf Apparel, Golf Balls. e) Golf Balls, Golf Apparel, Golf Bags, Golf Clubs. Refer to CASE 22-2: Given the information above, which of Rock Bottom Golf's departments has the highest contribution margin as a percent of sales? a) Golf Balls b) Golf Bags. c) Golf Clubs. d) Golf Apparel. 14. None, this is not a calculation performed at the department level