The following information is available for Discounted Supplies Inc. and its two divisions, Small Supplies and Large Supplies. Whole Company Net sales $120.000 Fixed costs controllable by Small Supplies $88,000 Large Supplies $40,000 24,500 Division Manager 26.500 Fixed costs not controlled by 4,000 8,000 5,000 Division Manager Variable costs: 3,000 Cost of merchandise sold Operating expenses Unallocated costs 14,500 21,400 8,000 17,500 15,000 7.000 6,400 What is the contribution controllable by segment manager for the Small Supplies Division? (Show your calculations)