3. The following information pertains to the West Division of NEIU Company: $7,500 1,500 500 Net Sales Variable Costs: Cost of merchandise sold Operating expenses Fixed costs: Controllable by segment manager Controllable by others Unallocated costs 475 1,250 1,150 The contribution controllable by a segment manager is A) $3,775 B) $5,000 C) $5,025 D) $6,000