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 $ 1,040,000 Department 2 $440,000 Department 3 $740,000 704,000 104,000 154,000 304,000 44,000 154,000 84,000 104,000 24,000