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	$ 1,600,000	$ 640,000	$ 1,120,000
Cost of goods sold	1,120,000	240,000	480,000
Direct expenses	160,000	64,000	240,000
Indirect expenses	128,000	160,000	32,000

Multiple Choice

$336,000.

$560,000.

$16,000.

$416,000.

$240,000.