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Pippen Co. recorded operating data for its shoe division for the year. The companys desired return is 5%. Sales$1000000Contribution margin200000Total direct fixed costs120000Average total operating

Pippen Co. recorded operating data for its shoe division for the year. The companys desired return is 5%.

Sales$1000000Contribution margin200000Total direct fixed costs120000Average total operating assets400000

Which one of the following reflects the controllable margin for the year?

$80000

$60000

50%

20%

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