Below is an excerpt from a management performance report: Contribution margin Controllable fixed Budget Actual Difference $1,000,000$1,050,000 $50,000 $ 500,000 $450,000 $50,000 costs The manager's overall performance OA) is 20% below expectations. OB) is equal to expectations. OC) is 20% above expectations. O D) cannot be determined from information given