Jazz Division operates as a profit center. It reports the following data. Budget amounts Actual results Allocated fixed costs $ 40,000 $ 50,000 Direct fixed costs 80,000 60,000 Sales revenue 460,000 500,000 Variable costs 250,000 280,000 What is the Difference for the controllable margin indicated on the responsibility report for Jazz Division for the year? Group of answer choices

$40,000 F

$10,000 F

$30,000 F

$20,000 F