Wetzel Company has the following information available for the past quarter:

Division A Division B Division C

Sales $250,000 $400,000 $350,000

Variable expenses 52% 30% 40%

Fixed expenses controllable by division manager $60,000 $200,000 $175,000

Fixed expenses controllable by others $10,000 $5,000 $7,500

Unallocated expenses for all three divisions are $22,000. What is the contribution controllable by the division manager in Division C?

	A.	$10,700
	B.	$8,000
	C.	$7,000
	D.	$7,700