The following information is available for Nobelski Books and its two divisions, Textbooks and Tablets. Whole Company Textbooks Tablets Net sales $100,000 $50,000 $50,000 Fixed costs controllable by Division Manager 16,500 12,500 4,000 Fixed costs controlled by others 8,000 5,000 3,000 Variable costs: Cost of merchandise sold 24,500 17,500 7,000 Operating expenses 16,400 10,000 6,400 Unallocated costs 1,000 What is the contribution by segment for the Tablets Division? A) $28,600 B) $29,600 C) $32,600 D) $36,600