Ultimo Company operates three production departments as profit centers. The following information is available for its most recent year. What is the departmental contribution for Department 2? Dept. 1 Dept. 2 Dept. 3 Sales $ 1,160,000 $531,000 $860,000 716,000 166,000 316,000 116,000 130,000 166,000 36,000 Cost of goods sold Direct expenses Indirect expenses 96,000 33,700