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Problem - Wininger Company has the following information available for the past quarter:

Division A Division B Division C

Sales $250,000 $400,000 $350,000

Variable expenses 52% 30% 40%

Fixed expenses controllable by division manager $60,000 $200,000 $175,000

Fixed expenses controllable by others $10,000 $5,000 $7,500

Unallocated expenses for all three divisions are $22,000.

What is the contribution controllable by the division manager in Division B?

A. $75,000

B. $80,000

C. $53,000

D. $280,000

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