1. Grown Industries reported the following items for 2013:

   Income tax expense	$ 60,000
   Contribution margin	170,000
   Controllable fixed costs	80,000
   Interest expense	40,000
   Total operating assets	650,000

   How much is controllable margin?

   		$50,000
   		$30,000
   		$90,000
   		$200,000