McDavid, Co. is a retail store with several different departments. The manager of the shoe department is evaluated based on the profitibility of their department. Operating data for the shoe department is detailed below. Assuming the McDavid Company's desired return on investment is 5%, calculate the shoe department's controllable margin. Sales $1,000,000 Contribution margin 300,000 Total direct fixed costs 120,000 Total indirect fixed costs 80,000 30% 10% $180,000 $100,000 O $160,000