The following information is available for Discounted Supplies Inc. and its two divisions, Small Supplies and Large Supplies Small Supplies $88,000 Large Supplies $40,000 24,500 4,000 Whole Company Net sales $120,000 Fixed costs controllable by Division Manager 26,500 Fixed costs not controlled by Division Manager 8,000 Variable costs: Cost of merchandise 14,500 sold Operating expenses 21,400 Unallocated costs 8,000 5,000 3,000 17,500 15,000 7,000 6,400 What is the contribution controllable by segment manager for the Small Supplies Division? (Show your calculations)