The Following Information Pertains to the South Territory of Bama

Multiple Choice

The following information pertains to the South Territory of Bama Company: $\begin{array}{lr}\text { Net Sales } & \$ 5,000 \\\text { Variable costs: } & \\\text { Cost of merchandise sold } & 1,200 \\\text { Operating expenses } & 450 \\\text { Fixed costs: } & \\\text { Controllable by segment manager } & 600 \\\text { Controllable by others } & 250 \\\text { Unallocated costs } & 750\end{array}$ The contribution by segment is _____.

A) $2,500
B) $2,750
C) $2,350
D) $3,350