Ultimo Co. operates three production departments as profit centers. The following information is available for its most recent year. Department T's contribution to overhead as a percent of sales is:
Dept. Sales Cost of Goods Direct Indirect
Sold Expenses Expenses
1 $1,170,000 $717,000 $160,500 $ 97,000
2 570,000 167,000 57,000 117,000
3 870,000 317,000 167,000 37,000
Multiple Choice
60.0%
25.0%
38.6%
30.0%
65.0%