Safe home corporation has four divisions, which operate independently. for the current reporting period, the locks division generated net revenues of $990,000. the division had a contribution margin of 65% of revenues and had controllable fixed costs of $435,000. indirect fixed expenses allocated to the division were $212,000. what is the lock division’s controllable margin?

Lock division's controllable margin is $208,500

Explanation:

Controllable margin is calculated deducting from the contribution margin the controllable fixed costs.

This would be:

Revenues: $990,000

Contribution margin ratio 65%

Contribution margin: $990,000*0.65=$643,500

Controllable fixed costs: $435,000

Controllable margin: $643,500-435,000=$208,500

Controllable contribution is used to measure a divisional manager's performance as it is calculated as follows: sales revenue of a division less those costs that are controllable by the divisional manager, these are: variable costs and controllable fixed costs.

Revenues less variable costs = contribution margin

contribution margin less controllable fixed costs = controllable margin.

answer: nobody

explanation:

muslims control the north africa during the period of 1500 up

to 1800. they made a barrier to prevent further european exploration from

entering the africa from the north. however, the dutch ware still able to move

toward the interior with having south africa as one of the routes leading to

the east for trading with asia.