Clark and Hemsley, Inc. has two divisions - toys and books. It is preparing an estimate of the controllable margin for the toy division, The following information for the division is available: Revenue 51,250,000 Variable costs Labor and material $500,000 Selling and administrative $250,000 Fixed costs Manufacturing $150,000 Direct fixed 575,000 Corporate Indirect cost allocation $125,000 What is the toy division's controllable margin? $350.000 O $150.000 O $225.000 $275,000