Wininger Company has the following information available for the pastquarter:

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 DivisionB?

A.

$75,000

B.

$80,000

C.

$53,000

D.

$280,000