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.

Operating Data		Womens Shoes			Mens Shoes			Childrens Shoes
Contribution margin		$340,200			$enter a dollar amount	(3)		$226,800
Controllable fixed costs		126,000			enter a dollar amount	(4)		enter a dollar amount	(5)
Controllable margin		enter a dollar amount	(1)		113,400			119,700
Sales		756,000			567,000			enter a dollar amount	(6)
Variable costs		enter a dollar amount	(2)		403,200			315,000

b)

Prepare a responsibility report for the Womens Shoes Division assuming (1) the data are for the month ended June 30, 2022, and (2) all data equal budget except variable costs which are $6,300 over budget.

BLUE SPRUCE INC. Womens Shoe Division Responsibility Report choose the accounting period For the Month Ended June 30, 2022For the Year Ended June 30, 2022June 30, 2022
						Difference
		Budget		Actual		Favorable Unfavorable Neither Favorable nor Unfavorable
select an item Noncontrollable Fixed CostsNet Income/(Loss)Controllable Fixed CostsControllable MarginContribution MarginSalesVariable CostsGross Profit		$enter a dollar amount		$enter a dollar amount		$enter the difference	select an option FavorableNeither Favorable nor UnfavorableUnfavorable
select an item SalesNet Income/(Loss)Variable CostsGross ProfitContribution MarginNoncontrollable Fixed CostsControllable MarginControllable Fixed Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option UnfavorableNeither Favorable nor UnfavorableFavorable
select a summarizing line for the first part SalesControllable MarginGross ProfitNet Income/(Loss)Noncontrollable Fixed CostsContribution MarginVariable CostsControllable Fixed Costs		enter a total amount for the first part		enter a total amount for the first part		enter the difference	select an option Neither Favorable nor UnfavorableFavorableUnfavorable
select an item SalesControllable Fixed CostsControllable MarginGross ProfitNet Income/(Loss)Contribution MarginVariable CostsNoncontrollable Fixed Costs		enter a dollar amount		enter a dollar amount		enter the difference	select an option UnfavorableFavorableNeither Favorable nor Unfavorable
select a closing name for responsibility report Variable CostsSalesGross ProfitNoncontrollable Fixed CostsContribution MarginNet Income/(Loss)Controllable MarginControllable Fixed Costs		$enter a total amount		$enter a total amount		$enter the difference