The Following Information Is Available for Ohlson Consulting Company and Its

The following information is available for Ohlson Consulting Company and its two offices:
$\begin{array}{ll}&\text { Greenfield } & \text { Greendale } \\&\text { Office } & \text { Office }\\\text { Net sales }&\$100,000&\$200,000\end{array}$
Fixed costs:
$\begin{array} { l } \text { Controllable by division manager}&78,000&48,000 \\ \text { Controllable by others}&4,000&8,000 \\\end{array}$

Variable costs:
$\begin{array} { l } \text {Cost of merchandise sold }&30,000&120,000 \\ \text { Operating expenses}&15,000&60,000 \\\end{array}$

Unallocated costs were $152,000.
Required:
A) Compute the contribution margin for the Greenfield office.
B) Compute the contribution (or loss) controllable by the manager of the Greendale Office.
C) Compute the contribution (or loss) by segment for the Greenfield office.
D) Compute the income (or loss) before taxes for the company as a whole.