Ultimo Co. operates three production departments as profit centers. The following information is available for its most recent year. Department 1's contribution to overhead as a percent of sales is:

Dept.	Sales			Cost of Goods Sold					Direct Expenses					Indirect Expenses
1	$	1,170,000			$	717,000				$	160,500				$	97,000
2		570,000				167,000					57,000					117,000
3		870,000				317,000					167,000					37,000