Horatio Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows. Compute the missing amounts. Operating Data Women's Shoes - Men's Shoes Children's Shoes Contribution margin $281,880 $187,920 Controllable fixed costs 104,400 Controllable margin 93,960 99,180 Sales 626,400 469,800 Variable costs (2) 334,080 261,000