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 Dept Direct Expenses Sales Indirect Expenses 1 $ 1,000,000 2 400,000 $ 700,000 150,000 $ 100,000 40,000 $ 80,000 100,000 3 700,000 Oa. Dept. 3, $400,000. O b. Dept. 1: $1,000,000 Oc. Dept 2; $100,000 Od. Dept. 3, $250,000 Oe. Dept. 2, $150,000. 300,000 150,000 20.000