Use the information in the following table to compute each departments contribution to overhead (both in dollars and as a percent). Round to one decimal place.

Dept. B Dept. A Dept. C 64,000 217,000 78,000 Sales Cost of goods sold 40,320 112,840 41,340 Gross profit 36,660 23,680 104,160 Total direct expenses 4,380 46,720 8,926 Contribution to overhead Contribution percent (of sales)