Sunland Company had the following operating data for the year for its computer division: sales, $$715000$; contribution margin, $$174200$; total fixed costs $($controllable$),$ $$105000$; and average total operating assets, $$260000.$ What is the controllable margin for the year?

$$69200.$

$67\mathrm{.}0\%.$

$$174200.$

$26\mathrm{.}6\%.$