Ultimo Co. operates three production departments as profit centers. The following information is available for its most recent year. Which department has the greatest departmental contribution to overhead (in dollars) and what is the amount contributed? Cost of Goods Sold Direct Expenses Indirect Expenses Dept. 1 Sales $ 1,000,000 2 $700,000 150,000 300.000 $ 100,000 40,000 150,000 $ 80,000 100,000 20.000 400,000 700,000 Oa. Dept. 3. $400,000 Ob. Dept 1: $1,000,000 Oc Dept 2. $100,000 Od. Dept 3, $250,000 OeDept 2 $150,000