The budgeted controllable margin for Jenkins Studio was $825,000. The actual controllable margin was $896,000. Assuming average operating assets were as budgeted, how would you rate the investment center managers performance? Select answer from the options below Excellent, because the ROI increased substantially. Poor, because the variable cost of goods sold must have increased substantially. Average, because the average assets did not increase above the budgeted amount. Fair, because the contribution margin decreased.