Company XYZ has the following information available for three divisions of the company: Division B $400,000 Division C $350,000 Division A Sales $250,000 Variable 52% Expenses Fixed Expenses 30% 40% controlled by $60,000 $200,000 $175,000 division manager Fixed Expenses controlled by others $5,000 $7,500 $10,000 Unallocated expenses for all three divisions are $22,000. What is the contribution by Division A? $70,000 $50,000 $60,000 $28,000