If a company plans to sell 65,000 units of product but sells 80,000, the most appropriate comparison of the cost data associated with the sales will be by a budget based on 15,000 units of activity. 65,000 units of activity. the original planned level of activity. 80,000 units of activity. Skyler Manufacturing recorded operating data for its shoe division for the year. Sales $4,500,000 Contribution margin 500,000 Controllable fixed costs 200,000 Average total operating assets 900,000 How much is controllable margin for the year? $300,000 $400,000 $500,000 $700,000