The following data is available for the Glitter Services Department of Butterfly Fairy Co$.$

Sales

$$435,975$

Cost of Goods Sold

$217,365$

Expenses:

Supplies$-$Direct

$81,510$

Salaries$-$Indirect Allocated

$107,100$

Rent$-$Direct

$15,000$

Depreciation$-$Indirect Allocated

$20,000$

Required:

Determine departmental contribution to overhead for the Glitter Services Department.

Show your work for full credit. ${?}^{****}$