Grown Industries Reported the Following Items for 2016 How Much Is Controllable Margin?
A)$200,000
B)$120,000
C)$60,000
D)$20,000

Grown Industries reported the following items for 2016: $$\begin{array} { l r } \text { Income tax expense } & \$ 60,000 \\\text { Contribution margin } & 200,000 \\\text { Controllable fixed costs } & 80,000 \\\text { Interest expense } & 40,000 \\\text { Total operating assets } & 650,000\end{array}$$ How much is controllable margin?

A) $200,000
B) $120,000
C) $60,000
D) $20,000