The following is a summarized income statement of Carr Co.’s profit center No. 43 for March 2005:

Contribution margin

$70,000

Period expenses:

Manager’s salary

$20,000

Facility depreciation

8,000

Corporate expense allocation

5,000

33,000

Profit center income

$37,000

Which of the following amounts would most likely be subject to the control of the profit center’s manager?

  1. $70,000
  2. $50,000
  3. $37,000
  4. $33,000