Power Manufacturing Recorded Operating Data for Its Shoe Division for the Year

Multiple Choice

Power Manufacturing recorded operating data for its shoe division for the year. $\begin{array}{lr}\text { Sales } & \$ 1,500,000 \\\text { Contribution margin } & 300,000 \\\text { Controllable fixed costs } & 180,000 \\\text { Average total operating assets } & 600,000\end{array}$ How much is controllable margin for the year?

A) 20%
B) 50%
C) $300000
D) $120000