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	1,200,000	840,000	120,000	96,000
2	480,000	180,000	48,000	120,000
3	840,000	360,000	180,000	24,000

A. 252,000

B. 420,000

C. 12,000

D. 312,000

E. 180,000