Ultimo Company operates three production departments as profit centers. The following information is available for its most recent year. Department 2's contribution to overhead in dollars is: Sales Cost of goods sold Direct expenses Indirect expenses Department 1 $ 1,800,000 1,260,000 180,000 144,000 Department 2 Department 3 $ 1,260,000 540,000 $ 720,000 270,000 72,000 180,000 270,000 36,000 Multiple Choice $378,000 $630,000 $18,000, $468,000.