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Wininger 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%

Wininger 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 B?

A.

$53,000

B.

$75,000

C.

$80,000

D.

$280,000

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