The Following Data Are Available for the Cleaning Services Department

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