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

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