3. Which one of the following is NOT a nonfinancial performance measure of customer satisfaction on a commercial airline? A) number of lost bag reports B) number of flights cancelled C) number of employees with advanced degrees D) number of flights on time

4. 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) $53,000 B) $75,000 C) $80,000 D) $280,000