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Coronado Company had the following operating data for the year for its computer division: sales, $648000; contribution margin, $130000; total fixed costs (controllable), $98000; and

Coronado Company had the following operating data for the year for its computer division: sales, $648000; contribution margin, $130000; total fixed costs (controllable), $98000; and average total operating assets, $287000. What is the controllable margin for the year?

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