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 $2,900,000 $2,030,000 $290,000 $232,000

2 1,160,000 435,000 116,000 290,000

3 2,030,000 870,000 435,000 58,000

ANS: $609,000. $1,015,000. $29,000. $754,000. $435,000.