The Following Data Is Available for the Janitorial Services Department

The following data is available for the Janitorial Services Department of Glitterol Co.
$$\begin{array} { l | l } \text { Revenues } & \$ 216,000 \\\hline \text { Cost of Sales } & 168,000 \\\hline \text { Expenses: } & \\\hline \text { Supplies-Direct } & 12,000 \\\hline \text { Salaries-Indirect Allocated } & 34,000 \\\hline \text { Rent-Direct } & 8,000 \\\hline \text { Rent-Indirect Allocated } & 4,500\end{array}$$ Required: Calculate departmental contribution to overhead for the Janitorial Services Department,
including the department's contribution as a percentage of revenues.