The Following Information Pertains to the Upper Division of Yoko

Multiple Choice

The following information pertains to the Upper Division of Yoko Company: $$\begin{array} { l c } \text { Net Sales } & \$ 21,000 \\\text { Variable costs: } & \\\text { Cost of merchandise sold } & 7,200 \\\text { Operating expenses } & 2,700 \\\text { Fixed costs: } & \\\text { Controllable by segment manager } & 2,400 \\\text { Controllable by others } & 1,000 \\\text { Unallocated costs } & 7,600\end{array}$$ The contribution by segment is _____.

A) $7,100
B) $7,700
C) $11,100
D) $8,700