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?

	Department 1	Department 2	Department 3
Sales	$ 1,000,000	$ 400,000	$ 700,000
Cost of goods sold	700,000	150,000	300,000
Direct expenses	100,000	40,000	150,000
Indirect expenses	80,000	100,000	20,000