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:

	Department 1	Department 2	Department 3
Sales	$ 3,400,000	$ 1,360,000	$ 2,380,000
Cost of goods sold	2,380,000	510,000	1,020,000
Direct expenses	340,000	136,000	510,000
Indirect expenses	272,000	340,000	68,000

$714,000. $1,190,000. $884,000. $510,000. $34,000.