The Following Information Is Available for Stonefield Inc Fixed Costs Controllable By

The following information is available for Stonefield Inc.and its two divisions,Crushed Stone and Fieldstone.
$\begin{array}{lll}&\text { Whole } & \text { Crushed } & \\&\text { Company } & \text { Stone } & \text { Fieldstone }\\\text { Net sales }&\$100,000&\$50,000&\$50,000\end{array}$
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:
$\begin{array} { l } \text {Controllable by segment manager }&24,500&17,500&7,000\\ \text {Controllable by others }&16,400&10,000&6,400\\ \text {Unallocated costs }&1,000\\\end{array}$

What is the contribution controllable by the manager of the Fieldstone Division?

A) $29,600
B) $32,600
C) $36,000
D) $36,600