14) The following information is available for Discounted Supplies Inc. and its two divisions, Small 14) Supplies and Large Supplies Whole Company $100,000 Small $60,000 12,500 5,000 17,500 Large Supplies $40,000 Net sales Fixed costs controllable by Division Manager Fixed costs not controlled by Division Manager Variable costs: Cost of merchandise sold Operating expenses Unallocated costs 16,500 4,000 8,000 3,000 24,500 16,400 8,000 7,000 6,400 10,000 What is the contribution by segment for the Small Supplies Division? B) $42,500 C) $32,500 D) $20,000 A) $15,000