uestion 11 (4 points) 3- An example of controllable costs in a manufacturing company is 0 sales salaries 0 insurance on factory building Q) direct materials 0 depreciation of factory building Question 12 (4 points) Saved EM Ester. l. vi " ' _.. s r . . r The formula for calculating the contribution margin ratio Is (I) contribution margin divided by sales. 0 contribution margin divided by variable cost of sales. 0 sales divided by contribution margin. 0 contribution margin divided by cost of sales