The Following Information Is Available for Discounted Supplies Inc Fixed Costs Controllable By

Multiple Choice

The following information is available for Discounted Supplies Inc.and its two divisions,Durable Goods and Nondurable Goods.
$$\begin{array} { l l l } &\text { Whole } & \text { Durable } & \text { Nondurable } \\&\text { Company } & \text { Goods } & \text { Goods } \\\hline \text { Net sales }&\$ 100,000 & \$ 60,000 & \$ 40,000\end{array}$$
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:
$\begin{array} { l } \text { Cost of merchandise sold}&24,500&17,500&7,000 \\ \text {Operating expenses }&16,400&10,000&6,400 \\ \text {Unallocated costs }& 1,000\\\end{array}$

What is the income before taxes for the company as a whole?

A) $15,000
B) $29,600
C) $33,600
D) $34,600