Use the information in the following table to compute each department's contribution to overhead $($both in dollars and as a percent$).$ Which department contributes the largest dollar amount to total overhead? Which contributes the highest percent $($as a percent of sales$)?$

Note: Pay close attention to this quick study. This formula is a skill I expect you to remember.

$\backslash$table$[[,,,,,],[,$Dept. A$,$Dept. B$,$Dept. C$,,],[$Sales$,$$$117,000,$$$,360,000,$$$,173,500],[$Cost of goods sold,$68,370,212,600,99,120,,],[$Gross profit,$48,630,147,400,74,380,,],[$Total direct expenses,$6,890,74,120,15,120,,],[$Contribution to overhead,,,,,$],[$Contribution percent,,,,,$]]$

Compute return on assets for each of these Best Buy divisions $($each is an investment center$).$ Comment on the relative performance of each investment center.

$\backslash$table$[[,$Net Income,Average Assets,Return on Assets$],[$Cameras and camcorders,$$4,500,000,$$$20,000,000,],[$Phones and communications,$1,500,000,12,500,000,],[$Computers and accessories,$800,000,10,000,000,]]$