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Fuller Company has the following information available for the past quarter: Division X Division Y Division Z Sales $323,000 $160,000 $257,000 Variable expenses 33% 35%

Fuller Company has the following information available for the past quarter:

Division X Division Y Division Z
Sales $323,000 $160,000 $257,000
Variable expenses 33% 35% 29%
Fixed expenses controllable by division manager $126,000 $42,000 $31,300
Fixed expenses controllable by others $12,000 $6,000 $9,800

Unallocated expenses for all three divisions are $18,000. What is the contribution controllable by the division manager in Division X?

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