Horatio 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		Womens Shoes			Mens Shoes			Childrens Shoes
Contribution margin		$319,140			$	(3)		$212,760
Controllable fixed costs		118,200				(4)			(5)
Controllable margin			(1)		106,380			112,290
Sales		709,200			531,900				(6)
Variable costs			(2)		378,240			295,500