The Following Information Pertains to the Northern Division of Johnson $\begin{array} { l } \text {Net Sales }&\$21,000\\\end{array}$

The following information pertains to the Northern Division of Johnson Company:
$\begin{array} { l } \text {Net Sales }&\$21,000\\\end{array}$

Variable Costs:
$\begin{array} { l } \text { Cost of merchandise sold}&7,200\\ \text {Operating expenses }&2,700\\\end{array}$

Fixed costs:
$\begin{array} { l } \text {Controllable by segment manager }&2,400\\ \text {Controllable by others }&1,000\\ \text {Unallocated costs }&7,600\\\end{array}$

The contribution by segment is ________.

A) $7,100
B) $7,700
C) $8,700
D) $11,100