Departmental contribution to overhead is calculated as revenues of the department less:

a. controllable costs.

b. product and period costs.

c. direct expenses.

d. direct and indirect costs.

e. joint costs.

C. Direct expenses.

Explanation:

The departmental contribution is computed by subtracting the direct expense from the revenues

In mathematically,

Departmental contribution = Department revenues - direct expense

The expenses like - rent, utilities, taxes, insurance, etc

It is come after paying the direct expenses related to the overhead.

Hence, the most appropriate option is c.

client registration system, resource management system, clinical management system, patient information database, common use-system interface

explanation:

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