Division B was designated to be a profit center. It generated sales of $400,000 and had variable costs of $250,000 and direct fixed costs of $80,000 and indirect fixed costs of $20,000. For short-term performance evaluation, a manager should calculate _____ which would be _____ and for long-term performance evaluation, a manager should calculate _____ which would be _____.

Group of answer choices

segment margin $50,000; income $30,000

segment margin $70,000; income; $50,000

contribution margin; $150,000; segment margin $70,000

contribution margin; $150,000; segment margin $50,000