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 ofsales)?

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Dept.A Dept. B Dept. C Cost of goods sold..63152,60068,880 68,370 0400 99,120 37,630 52,600 Gross profit Total direct expenses Contribution to overhead 6890 74.120 151 15.120 .