The Following Information Pertains to the Southern Division of Swenson $\begin{array} { l } \text {Net Sales }&\$5,000\\\end{array}$

The following information pertains to the Southern Division of Swenson Company:
$\begin{array} { l } \text {Net Sales }&\$5,000\\\end{array}$

Variable Costs:
$\begin{array} { l } \text { Cost of merchandise sold}&1200\\ \text {Operating expenses }&450\\\end{array}$

Fixed costs:
$\begin{array} { l } \text {Controllable by segment manager }&600\\ \text {Controllable by others }&250\\ \text {Unallocated costs }&750\\\end{array}$

The contribution by segment is ________.

A) $2,350
B) $2,500
C) $2,750
D) $3,350