The following data relate to Department no. 2 of Adams Corporation: Segment contribution margin$540,000 Profit margin controllable by the segment manager320,000 Segment profit margin60,000 On the basis of this information, fixed costs traceable to Department no. 2 but controllable by others are: A. $160,000. B. $220,000. C. $260,000. D. $480,000. E. not determinable.