Ultimo Co. operates three production departments as profit centers. The following information is available for its most recent year. Department 2's contribution to overhead in dollars is:

Dept.	Sales			Cost of Goods Sold					Direct Expenses					Indirect Expenses
1	$	1,000,000			$	700,000				$	100,000				$	80,000
2		400,000				150,000					40,000					100,000
3		700,000				300,000					150,000					20,000