The Following Data Are Available for the Cleaning Services Department

The following data are available for the Cleaning Services Department of Amitol Co.
$\begin{array}{lr}\text { Revenues } & \$ 216,000 \\\text { Cost of sales } & 168,000\\\text { Expenses: }\\\text { Supplies-direct } & 12,000 \\\text { Salaries-indirect allocated } & 34,000 \\\text { Rent-direct } & 8,000 \\\text { Rent-indirect allocated } & 4,500\end{array}$

Required: Calculate departmental contribution to overhead for the Cleaning Services Department,including the department's contribution as a percentage of revenues.