Gonzales Manufacturing Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows.

Operating Data	Womens Shoes	Mens Shoes	Childrens Shoes
Contribution margin	$240,000	(3)	$180,000
Controllable fixed costs	100,000	(4)	(5)
Controllable margin	(1)	$ 90,000	96,000
Sales	600,000	450,000	(6)
Variable costs	(2)	330,000	250,000

Instructions

(a) Compute the missing amounts. Show computations.

(b) Prepare a responsibility report for the Womens Shoe Division assuming (1) the data are for the month ended June 30, 2010, and (2) all data equal budget except variable costs which are $10,000 over budget.