Ultimo Co.operates three production departments as profit centers.The following information is available for its most recent year.Which department has the greatest departmental contribution to overhead and what is the amount contributed? 
Definitions:
Utilities Possibilities Frontier
Represents the maximum utility levels that two individuals or more can achieve within a given set of resources, emphasizing trade-offs and efficiency.
Efficient
An economic state where every resource is optimally allocated to serve each individual or entity in the best way while minimizing waste and inefficiency.
Marginal Utility
The additional utility or satisfaction a consumer gains from consuming one more unit of a good or service.
Apples
A common fruit consumed worldwide, often used as an example in economic models and comparisons.
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