The Following Information Pertains to the Lower Division of Pompeii

The following information pertains to the Lower Division of Pompeii Company: $$\begin{array} { l r } \text { Net Sales } & \$ 25,000 \\\text { Variable costs: } & \\\text { Cost of merchandise sold } & 7,200 \\\text { Operating expenses } & 2,700 \\\text { Fixed costs: } & \\\text { Controllable by segment manager } & 2,400 \\\text { Controllable by others } & 1,000 \\\text { Unallocated costs } & 600\end{array}$$ The contribution controllable by a segment manager is _____.

A) $7,100
B) $7,700
C) $11,100
D) $12,700