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The Footwear Department of Lee's Department Store had sales of $190,000, cost of goods sold of $133,500, indirect expenses of $13,450, and direct expenses of

The Footwear Department of Lee's Department Store had sales of $190,000, cost of goods sold of $133,500, indirect expenses of $13,450, and direct expenses of $27,700 for the current period. The Footwear Department's contribution to overhead as a percent of sales is

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