The following information is available for Wildwood Consulting Company and its

The following information is available for Wildwood Consulting Company and its two offices:

Euclid Royal

Office Office

Net sales $250000 $400000

Fixed costs:

Controllable by division manager 78000 48000

Controllable by others 4000 8000

Variable costs:

Cost of merchandise sold 30000 120000

Operating expenses 15000 60000

Unallocated costs were $152000.

Required:

A) Compute the contribution margin for the Euclid office.

B) Compute the contribution controllable by the manager of the Royal Office.

C) Compute the contribution by segment for the Euclid office.

D) Compute the income before taxes for the company as a whole.