Wingate Company Has the Following Information Available for Three Divisions

Multiple Choice

Wingate Company has the following information available for three divisions of the company:
$\begin{array}{llll}&\text { Division A }&\text { Division B }&\text { Division C }\\\text { Sales } & \$ 250,000 & \$ 400,000 & \$ 350,000 \\\text { Variable expenses } & 52 \% & 30 \% & 40 \% \\\text { Fixed expenses controllable by division manager } & \$ 60,000 & \$ 200,000 & \$ 175,000 \\\text { Fixed expenses controllable by others } & \$ 10,000 & \$ 5,000 & \$ 7,500\end{array}$
Unallocated expenses for all three divisions are $22,000.What is the contribution by Division A?

A) $28,000
B) $50,000
C) $60,000
D) $120,000