Wingate Company has the following information available for three divisions of the company:

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 by Division A?

A) $28,000

B) $60,000

C) $50,000

D) $120,000