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)? Round percents to one decimal.

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Dept. A Dept. B $180,000 103,700 76,300 37,060 Dept. C Cost of goods sold. Gross profit Total direct expenses $84,000 49,560 34,440 7,386 . 34,185 .. 18,815 3,660 Contribution percent (of sales) . ..