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Concord Company had the following operating data for the year for its computer division: sales, $ 659000 ; contribution margin, $ 147000 ; total fixed

Concord Company had the following operating data for the year for its computer division: sales, $659000; contribution margin, $147000; total fixed costs (controllable), $95000; and average total operating assets, $272000. What is the controllable margin for the year?

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