The responsibility report for the augusta division shows budgeted contribution margin of $2,000,000 and budgeted controllable fixed costs of $1,000,000. actual contribution margin for the division was $2,100,000 and actual controllable fixed costs were $900,000. the manager's overall performance
a : is equal to expectations.
b : is 20% below expectations.
c : cannot be determined based on the information provided.
d : is 20% above expectations.

D) is 20% above expectations.

Explanation:

The Augusta Division was supposed to earn a net profit of $1,000,000 (= $2,000,000 - $1,000,000). Since the division's manager and his/her team were able to cut reduce fixed costs to $900,000 and increase contribution margin to $2,100,000 (either by increasing selling price or reducing variable costs), then the division earned a net profit of $1,200,000 (= $2,100,000 - $900,000). This net profit is 20% higher than expected, therefore the manager's (and his/her team's) overall performance was 20% above expectations.

answer; /// egg production using the factory technique falls less than with the free range technique;