Ultimo Co. operates three production departments as profit centers. The following infornation is available for its most recent year. Department Ts contribution to overhead as a percent of sales is Cost of GoodsDirect Dept. Sales Sold Expenses $128,8e8 44,880 154,900 Expenses s 84,000e 184,800 24,880 448,808 740,e00 154,888 304,009 Multiple Choice G47% 20 0%