Calabria Healthcare supplies prescription drugs to pharmacies. As the management accountant, you are required to analyze the financial statements for this quarter. You already have analyzed the...

Calabria Healthcare supplies prescription drugs to pharmacies. As the management accountant, you are required to analyze the financial statements for this quarter. You already have analyzed the company’s two divisions, Name Brand and Generic, and your supervisor wants an analysis of the comparable profitability of the SBUs. The contribution margins are $500,000 and $200,000, respectively; the controllable fixed costs are $200,000 and $50,000; and the noncontrollable fixed costs are $50,000 and $100,000. Assume there are no nontraceable fixed costs.

What are the total contributions by profit center (CPC) for the Name Brand and Generic divisions, respectively? a. Name Brand: $300,000; Generic: $150,000 b. Name Brand: $250,000; Generic: $50,000 c. Name Brand: $200,000; Generic: $50,000 d. Name Brand: $500,000; Generic: 200,000