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 Y?

A. $56,000 B. $62,000 C. $104,000 D. 38,000