Fixed Controllable Costs Boston Hartford total Clothing Cycle & run Could not be traced to clothing or cycling at Hartford Could not be traced to Boston or Hartford Fixed Noncontrollable Costs Boston Hartford total Clothing Cycle & run Could not be traced to clothing or cycling at Hartford Could not be traced to Boston or Hartford Percent of Total Cost 45% 45 50 30 20 10 Percent of Total Cost 40% 50 55 35 10 10 Required: 1. Prepare a contribution income statement for CWI showing the contribution margin, controllable margin, and contribution by profit center for both the Boston and Hartford stores, and also for the clothing and cycle & run units of the Hartford store. Variable costs Total variable costs Combined Company Allocated Not Boston Hartford Not Allocated Clothing Cycle & Run