Which of the Following Measures Would Reflect the Variable Costs

Which of the following measures would reflect the variable costs incurred by a business segment? $\begin{array} { | l | c | c | c | c | } \hline & \begin{array} { c } \text { Segment } \\\text { Contribution } \\\text { Margin }\end{array} & { \begin{array} { c } \text { Profit Margin } \\\text { Controllable by Segment } \\\text { Manager }\end{array} } & \begin{array} { c } \text { Segment } \\\text { Profit Margin }\end{array} \\\hline 1 & \text { Yes } & \text { No } & \text { No } \\\hline 2 & \text { Yes } & \text { No } & \text { Yes } \\\hline 3 & \text { Yes } & \text { Yes } & \text { No } \\\hline 4 & \text { Yes } & \text { Yes } & \text { Yes } \\\hline 5 & \text { No } & \text { Yes } & \text { Yes } \\\hline\end{array}$

A) 1
B) 2
C) 3
D) 4
E) 5