The division of a multinational corporation shows sales of $2.1 million, variable costs of sales of $ 1.3 million, and divisional overheads of $600,000 - 60% of which is deemed controllable by he division and the other 40% is a head office allocation. The profit on which the division manager should be evaluated is: $200,000 $360.000 ( $440,000 $800.000