The Following Information Pertains to the Southwest Territory of Sooner

Multiple Choice

The following information pertains to the Southwest Territory of Sooner Company: $\begin{array}{lr}\text { Net Sales } & \$ 5,250 \\\text { Variable costs: } & \\\text { Cost of merchandise sold } & 1,200 \\\text { Operating expenses } & 450 \\\text { Fixed costs: } & \\\text { Controllable by segment manager } & 600 \\\text { Controllable by others } & 1,250 \\\text { Unallocated costs } & 1,150\end{array}$ The contribution controllable by a segment manager is _____.

A) $3,350
B) $3,000
C) $2,500
D) $2,350