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The menswear department of Major's department store had sales of $193,000, cost of goods sold of $135,000, overhead of $13,750, direct expenses of $28,000 for

The menswear department of Major's department store had sales of $193,000, 

cost of goods sold of $135,000, 

overhead of $13,750, 

direct expenses of $28,000 for the current period. 

The menswear department's contribution to overhead as a percentage of sales is:

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