Answer:
controllable margin = Â $100,000
Explanation:
given data
Income tax expense = Â $62000
Contribution margin = Â 180000
fixed costs = Â 80000
Interest expense = 68000
Total operating assets = 40000
to find out
How much is controllable margin
solution
we get here controllable margin that is express as
controllable margin = contribution - controllable fixed cost    ....................1
put here value we get
controllable margin = 180000 - 80000
controllable margin = Â $100,000