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Power Manufacturing Recorded Operating Data for Its Shoe Division for the Year

question 27

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Power Manufacturing recorded operating data for its shoe division for the year.  Sales $1,500,000 Contribution margin 300,000 Controllable fixed costs 180,000 Average total operating assets 600,000\begin{array} { l r } \text { Sales } & \$ 1,500,000 \\\text { Contribution margin } & 300,000 \\\text { Controllable fixed costs } & 180,000 \\\text { Average total operating assets } & 600,000\end{array} How much is controllable margin for the year?

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