The following information is available for Discounted Supplies Inc. and its two divisions, Durable Goods and Nondurable Goods.

Whole Durable Nondurable

Company Goods Goods

Net sales $100,000 $60,000 $40,000

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 income before taxes for the company as a whole?

	A.	$15,000
	B.	$29,600
	C.	$33,600
	D.	$34,600