The following information is available for Nobelski Books and its two divisions, Textbooks and Tablets. Whole Company Textbooks Tablet Net sales $100,000 $50,000 $50.000 Fixed costa controllable by Divison Manager 16,500 12500 4,000 Fixed costs controlled by others 8,000 5.000 3,000 Vartable costs Cost of merchandise sold 24,500 17.500 7,000 Operating expenses 16,400 10.000 6400 Unallocated costs 1,000 What is the contribution by segment for the Tablets Division? $32,600 $36,600 $28.600 $29,600