Given Below Is an Excerpt from a Management Performance Report

Multiple Choice

Given below is an excerpt from a management performance report for a profit centre: $\begin{array}{llll}&\underline{\text { Budget }}&\underline{\text { Actual }}&\underline{\text {Difference }}\\\text { Contribution margin } & \$ 1,040,000 & \$ 1,020,000 & \$ 20,000 \\\text { Controllable fixed costs } & 430,000 & 420,000 & 10,000\end{array}$

How well did the manager perform overall?

A) $20,000 below expectations
B) $40,000 below expectations
C) equal to expectations
D) The ROI needs to be known for a total assessment.