The following information pertains to the West Division of Jupiter Company: $\begin{array}{ll}
\text { Net Sales } & \$ 21,000 \
\text { Variable costs: } & \
\text { Cost of merch andise sold } & 7,200 \
\text { Operating expenses } & 2,700 \
\text { Fixed costs: } & \
\text { Controllable by segment manager } & 2,400 \
\text { Controllable by others } & 1,000 \
\text { Unallocated costs } & 600
\end{array}$ The contribution margin is:
A) $8,700
B) $11,100
C) $7,700
D) $7,100

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The Answer of The following information pertains to the West Division of Jupiter Company: $\begin{array}{ll}
\text { Net Sales } & \$ 21,000 \
\text { Variable costs: } & \
\text { Cost of merch andise sold } & 7,200 \
\text { Operating expenses } & 2,700 \
\text { Fixed costs: } & \
\text { Controllable by segment manager } & 2,400 \
\text { Controllable by others } & 1,000 \
\text { Unallocated costs } & 600
\end{array}$ The contribution margin is:
A) $8,700
B) $11,100
C) $7,700
D) $7,100

The Following Information Pertains to the West Division of Jupiter