The Following Data Relate to Department No On the Basis of This Information, Department No

Multiple Choice

The following data relate to Department no. 3 of Tsing Corporation: $\begin{array}{lr}\text { Segment contribution margin } & \$ 540,000 \\\text { Profit margin controllable by the segment manager } & 310,000 \\\text { Segment profit margin } & 150,000\end{array}$ On the basis of this information, Department no. 3's variable operating expenses are:

A) $80,000.
B) $160,000.
C) $230,000.
D) $390,000.
E) not determinable.