16. Listed below is an excerpt from a management performance report: Budget Actual Difference Sales $900,000 $890,000 $10,000 U Variable Costs $300,000 $310,000 $10,000 U Contribution margin $600,000 $580,000 $20,000 U Controllable fixed costs $200,000 $220,000 $20,000 U The manager's overall performance (a. is 10% below expectations. b. is 10% above expectations. C. is equal to expectations. d. cannot be determined from the information provided