21. Given below is an excerpt from a management performance report: Budget Actual Difference Contribution margin $1,000,000 $1,050,000 $50,000 Controllable fixed costs $ 500,000 $ 450,000 $50,000 The manager's overall performance, measured by the controllable margin, A) is 20% below expectations. B) is 20% above expectations. C) is equal to expectations. D) cannot be determined from information given