Pippen Co$.$ recorded operating data for its shoe division for the year. The company's desired return is $5\%.$

Sales

Contribution margin

Total direct fixed costs

Average total operating assets

$$1,000,000$

$200,000$

$120,000$

$400,000$

What is the controllable margin for the year?

a$.20\%$

b$.50\%$

d$.$ $$80,000$

c$.$ $$60,000$