In a responsibility report for a profit center, controllable margin is contribution margin less noncontrollable...
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In a responsibility report for a profit center, controllable margin is contribution margin less noncontrollable fixed costs. contribution margin less controllable fixed costs. sales less controllable fixed costs. sales less variable costs. 
In a responsibility report for a profit center, controllable margin is
contribution margin less noncontrollable fixed costs.
contribution margin less controllable fixed costs.
sales less controllable fixed costs.
sales less variable costs.
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