Ultimo Cooperates three production departments as profit centers. The following information is available for its most recent year. Department t's contribution to overhead as a percent of sales is: Dept. Sales 1 $1,180,000 2 580,000 3 880,000 Cost of Goods Sold $718,000 168,000 318.000 Direct Expenses $131,600 58,000 168,000 Indirect Expenses $ 98,000 118,000 38,000 Multiple Choice 35.0% 39.0% 66.4% GL2 Multiple Choice 36.0% 39.0% 66.4% 61.2% 28.0%