Fuller Company has the following information available for the past quarter:
- Division X Division Y Division Z
- Sales $323,000 $160,000 $257,000
- Variable expenses 33% 35% 29%
- Fixed expenses controllable by division manager $126,000 $42,000 $31,300
- Fixed expenses controllable by others $12,000 $6,000 $9,800
Unallocated expenses for all three divisions are $18,000. What is the contribution controllable by the division manager in Division Y?