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 $ 2,800,000 $ 1,120,000 $ 1,960,000 Cost of goods sold 1,960,000 420,000 840,000 Direct expenses 280,000 112,000 420,000 Indirect expenses 224,000 280,000 56,000