Cheyenne 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		$237,600			$enter a dollar amount	(3)		$158,400
Controllable fixed costs		88,000			enter a dollar amount	(4)		enter a dollar amount	(5)
Controllable margin		enter a dollar amount	(1)		79,200			83,600
Sales		528,000			396,000			enter a dollar amount	(6)
Variable costs		enter a dollar amount	(2)		281,600			220,000