Meargia Plastics is evaluating its plastic bottles division. The accounting manager has come up with the following data for the year: contribution margin of $500,000, controllable fixed costs of $200,000, and noncontrollable fixed costs of $50,000.

What is the controllable margin and total contribution by profit center (CPC)?

a. Controllable margin: $200,000; CPC: $50,000

b. Controllable margin: $50,000; CPC: $500,000

c. Controllable margin: $250,000; CPC: 300,000

d. Controllable margin: $300,000; CPC: $250,000