Blue Spruce Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows.

$($a$)$

Compute the missing amounts.

$\backslash$table$[[$Operating Data,Women's Shoes,,Men's Shoes,Children's Shoes$],[\backslash$table$[[$Contribution$],[$margin$]],$$$340,200,,$$$,,(3),$$$226,800,],[\backslash$table$[[$Controllable fixed$],[$costs$]],126,000,,,,(4),,(5)],[\backslash$table$[[$Controllable$],[$margin$]],,(1),,113,400,,119,700,],[$Sales$,756,000,,,567,000,,,(6)],[$Variable costs,,$(2),,403,200,,315,000,]]$