The two key items in determining the budgeted factory overhead application rate are total budgeted factory overhead costs and A) total estimated factory overhead costs B) total actual factory overhead costs C) budgeted amount of cost driver D) actual amount of the cost driver The following information pertains to the East Division of Saturn Company: $20,100 Net sales Variable costs: Cost of merchandise sold Operating expenses Fixed costs: 10,300 2,700 Controllable by segment manager Controllable by others Unallocated costs 2,400 1,000 600 The contribution margin is A) $8,000 B) $7,100 C) $8,700 OD) $7,700