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Wanda corporation operates two bakery stores A and B. The following info relates to store B: Sales Revenue: $694,844 Variable Operating Expenses: $83,399 Fixed Expenses:

Wanda corporation operates two bakery stores A and B. The following info relates to store B:

Sales Revenue: $694,844

Variable Operating Expenses: $83,399

Fixed Expenses:

Traceable to B and controllable by B $122,813

Traceable to B and controllable to others $181,340

The amount that would be used to evaluate the performance of store B's manager is:

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