Answer:
The contribution controllable by a segment manager is $ 1,850
Step-by-step explanation:
Segment Manager`s performance is evaluated on be bases of items directly controllable by them ( controllable contribution)
Calculation of Controllable Contribution :
Net Sales $5,250
Less Variable Costs :
Cost of merchandise sold (1,200)
Operating expenses (450)
Controllable Contribution 3,600
Less Controllable Costs:
Fixed Cost Controllable (600)
Unallocated costs (1,150)
Contribution Controllable -Segment Manager 1,850