The following information is available for Wildwood Consulting Company and its two offices:

Euclid Royal

Office Office

Net sales $250,000 $400,000

Fixed costs:

Controllable by division manager 78,000 48,000

Controllable by others 4,000 8,000

Variable costs:

Cost of merchandise sold 30,000 120,000

Operating expenses 15,000 60,000

Unallocated costs were $152,000.

Required:

A) Compute the contribution margin for the Euclid office.

B) Compute the contribution controllable by the manager of the Royal Office.

C) Compute the contribution by segment for the Euclid office.

D) Compute the income before taxes for the company as a whole.