Ultimo Company 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? Sales Cost of goods sold Direct expenses Indirect expenses Department 1 $ 1,010,000 701,000 101,000. 81,000 Department 2 Department 3 $ 710,000 301,000 $ 410,000 151,000 41,000 101,000 151,000 21,000