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