Deitz Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions are listed below.

operating data	womens shoes	men's shoes	children's shoes
contribution margin	321,500	? (3)	231,480
controllable fixed costs	128,600	? (4)	? (5)
controllable margin	? (1)	115,740	122,170
sales	771,600	578,500	? (6)
variable costs	? (2)	411,520	321,500

Prepare a responsibility report for the Women