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