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 $1,000,000 $700,000 $100,000 $80,000 2 400,000 150,000 40,000 100,000 3 700,000 300,000 150,000 20,000 $260,000. $210,000. $350,000. $150,000. $10,000.

Canfield Technical School allocates administrative costs to its respective departments based on the number of students enrolled, while maintenance and utilities are allocated per square feet of the classrooms. Based on the information below, what is the total amount allocated to the Welding Department (rounded to the nearest dollar) if administrative costs for the school were $50,000, maintenance fees were $12,000, and utilities were $6,000? Department Students Classrooms Electrical 120 10,000 sq. ft. Welding 70 12,000 sq. ft. Accounting 50 8,000 sq. ft. Carpentry 40 6,000 sq. ft. Total 280 36,000 sq. ft. $22,667. $18,500. $17,000. $0. $30,000.