The Following Information Is Available for Yorkshire Consulting Company and Its

The following information is available for Yorkshire Consulting Company and its two offices: $\begin{array}{lll}&\text { Berea Office }&\text { North Royalton Office}\\\text { Net sales }&\$250,000&\$400,000\\\text { Fixed costs: Controllable }\text { by }\\\text { division manager } & 78,000 & 48,000 \\\text { Controllable by others } & 4,000 & 8,000 \\\text { Variable costs: } & &\\\text { Cost of }\\\text { merch andise sold } & 30,000 & 120,000 \\\text { Operating expenses } & 15,000 & 60,000\end{array}$ Unallocated costs were $52,000. Required:
a. Compute the contribution margin for the Berea Office.
b. Compute the contribution controllable by the manager of the North Royalton Office.
c. Compute the contribution by segment for the Berea Office.
d. Compute the net income for Yorkshire Consulting Company.