Hi, I can't figure out how the correct answer is 90,410.00- please help with the formula so I can do other questions with the same kind of concept. Thanks!

Here is the question:

Fuller Company has the following information available for the past quarter $323,000 $257,000 $160,000 Sales 33% Variable expenses 35% 29% $42,000 $31,300 Fixed expenses controllable by division manager $126,000 $12,000 $6,000 $9,800 Fixed expenses controllable by others Unallocated expenses for all three divisions are $18,000. What is the contribution controllable by the division manager in Division X? Selected Answer: o c. $216,410 Correct Answer: B. $90,410