Q 22.21: Which of the following investment center managers would most likely be questioned by their superiors for poor performance? A Nate, who had a controllable margin of $970,000 rather than the expected $1.3 million. B Janice, who had variable costs of $2.8 million rather than the expected $3.1 million. C) Melody, who used the book value to value operating assets rather than fair value. D Paul, who had fixed costs of $218,000 rather than the expected $217,500