The Following Information Pertains to the South Territory of Sammy

Multiple Choice

The following information pertains to the South Territory of Sammy Company: $$\begin{array} { l l } \text { Net Sales } & \$ 5,000 \\\text { Variable costs: } & \\\text { Cost of merchandise sold } & 1,200 \\\text { Operating exp enses } & 450 \\\text { Fixed costs: } & \\\text { Controllable by segment manager } & 600 \\\text { Controllable by others } & 250 \\\text { Unalloc ated costs } & 150\end{array}$$ The contribution by segment is:

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