Use the following information to compute each department$$s contribution to overhead. Which department contributes the largest amount toward total overhead?

Department A Department B Department C

Sales $ $61,000$ $ $197,000$ $ $84,000$

Cost of goods sold $38,430102,44044,520$

Gross profit $22,57094,56039,480$

Total direct expenses $4,14049,2408,486$

Contribution to overhead $ $ $