VYTVU C. 52,UUU. 3. The Footwear Department of Lee's Department Store had sales of $188,000, cost of goods sold of $132,500, indirect expenses of $13,250, and direct expenses of $27,500 for the current period. The Footwear Department's contribution to overhead as a percent of sales is: A. 7.8% B. 14.9% C. 29.5% D. 66.7% E. 85.4%. T e E