The Following Is a Summarized Income Statement for McClaron Manor

Multiple Choice

The following is a summarized income statement for McClaron Manor Co.'s profit center 12608 for April:
$\begin{array}{l}\text { Contribution Margin }&&\$175,000\\\text { Period Expenses } & \$ 11,000\\\text { Manager' s Salary } & \$ 2,000 \\\text { Corporate Expense Allocation } & \$ 8,000&\$(21,000) \\\text { Net Income }&&\$154,000\end{array}$
Which of the following amounts is most likely subject to the control of the profit center's manager? (CPA, adapted)

A) Contribution Margin of $175,000.
B) Contribution Margin of $175,000 and Period Expenses of $11,000.
C) Contribution Margin of $175,000 and Period Expenses of $13,000.
D) Contribution Margin of $175,000 and Period Expenses of $21,000.