The Following Information Pertains to the West Division of Jupiter

Multiple Choice

The following information pertains to the West Division of Jupiter Company: $\begin{array}{ll}\text { Net Sales } & \$ 21,000 \\\text { Variable costs: } & \\\text { Cost of merch andise sold } & 7,200 \\\text { Operating expenses } & 2,700 \\\text { Fixed costs: } & \\\text { Controllable by segment manager } & 2,400 \\\text { Controllable by others } & 1,000 \\\text { Unallocated costs } & 600\end{array}$ The contribution margin is:

A) $8,700
B) $11,100
C) $7,700
D) $7,100