10-6. You are given the following information for the Face-Care Products Division of Cygnet Inc.: Cygnet Inc. Face-Care Products Budgetary Control Report of January ($ millions) Details Budget Actual Total Face Care Product Market $10,000 $12,500 Market share 5% 4% Sales revenue $500 $500 Variable costs Raw materials $ 80 $ 95 Direct labour 150 150 Overhead 50 45 Marketing 20 $300 10 $300 Fixed costs Production $ 50 45 Marketing & administration 10 60 5 50 Total costs $360 $350 Operating income $140 $150 Required (a) Is the Face-Care Products Division in control" or "out of control"? (b) In any areas where the division has deviated from the original plan, identify which managers should be held responsible. (c) How much operating income do you think the Face-Care Products Division should have made in January