The Following Information Pertains to the Southwest Territory of Boomer

The following information pertains to the Southwest Territory of Boomer Company: $\begin{array}{ll}\text { Net Sales }&\$5,000\\\text { Variable costs: }\\\text { Cost of merchandise sold } & 1,200 \\\text { Operating expenses } & 450 \\\text { Fixed costs: } & \\\text { Controllable by segment manager } & 600 \\\text { Controllable by others } & 250 \\\text { Unalloc ated costs } & 150\end{array}$ The contribution controllable by a segment manager is:

A) $2,750
B) $3,350
C) $2,500
D) $2,350