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		$312,120			$	(3)		$208,080
Controllable fixed costs		115,600				(4)			(5)
Controllable margin			(1)		104,040			109,820
Sales		693,600			520,200				(6)
Variable costs			(2)		369,920			289,000