The Following Information Is Available for Bargain Books and Its

Multiple Choice

The following information is available for Bargain Books and its two divisions,Textbooks and Fiction Books.
$\begin{array}{lll}&\text { Whole } && \text { fiction } & \\&\text { Company } & \text { textbooks } & \text { books }\\\text { Net sales }&\$100,000&\$60,000&\$40,000\end{array}$
Fixed costs controllable by
$\begin{array}{lll}\text { Division Manager }&16,500 & 12,500 & 4,000 \\\text { Fixed costs controlled by others }&8,000 & 5,000 & 3,000\end{array}$
Variable costs:
$$\begin{array} { l l l l } \text { Cost of merchandise sold } & 24,500 & 17,500 & 7,000 \\\text { Operating expenses } & 16,400 & 10,000 & 6,400 \\\text { Unallocated costs } & \text { B,000 } & &\end{array}$$
What is the contribution by segment for the Textbooks Division?

A) $15,000
B) $20,000
C) $32,500
D) $42,500