The Following Information Pertains to the West Division of Burger $\begin{array} { l } \text {net sales }& \$6,000\\\end{array}$

Multiple Choice

The following information pertains to the West Division of Burger Company:
$\begin{array} { l } \text {net sales }& \$6,000\\\end{array}$

Variable costs:
$\begin{array} { l } \text { Cost of merchandise sold}&1,000 \\ \text {Operating expenses }&450 \\\end{array}$

Fixed costs:
$\begin{array} { l } \text { Controllable by segment mananger}&1,600 \\ \text {Controllable by others }&1,250 \\ \text {unallocated costs }&750 \\\end{array}$

The contribution margin of the West Division is ________.

A) $2,750
B) $3,650
C) $4,350
D) $4,550