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In this answer the central corporate expenses allocated are deducted. However, those expenses should not be included in calculation.
In this answer total S&A expenses are not deducted. However, those expenses should be included in the calculation.
Department A's contribution to the corporate profits is calculated as all revenues minus all expenses except the allocated central corporate expenses. It is calculated as follows: $150,000 + $10,000 ? $30,000 ? $20,000 ? $5,000 ? $25,000 ? $15,000 ? $35,000 = $30,000.
In this answer the other revenues are not added. These revenues should be included in the calculation.