The following data relate to Department no. 2 of Eva Corporation:

Segment contribution margin	$510,000
Profit margin controllable by the segment manager	292,000
Segment profit margin	57,300

On the basis of this information, fixed costs traceable to Department no. 2 but controllable by others are:

	$160,700.
	$218,000.
	$234,700.
	$452,700.
	not determinable.