Ultimo Company operates three production departments as profit centers. The following information is available for its most recent year. What is the departmental contribution for Department 2 (Round the answer to the nearest whole dollar, i.e. 17,525.69 would be 17,526)? Dept. 1 Dept. 2 Dept. 3 Sales $ 1,160,000 $ 546,000 $860,000 Cost of goods sold 716,000 166,000 316,000 Direct expenses 116,000 149,000 166,000 Indirect expenses 96,000 41,700 36,000