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The Following Information Pertains to the West Division of Jupiter

question 173

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The following information pertains to the West Division of Jupiter Company:  Net Sales $21,000 Variable costs:  Cost of merch andise sold 7,200 Operating expenses 2,700 Fixed costs:  Controllable by segment manager 2,400 Controllable by others 1,000 Unallocated costs 600\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:


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