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 Women's Shoes Men's Shoes Children's Shoes $272,160 (3) $181,440 Contribution margin Controllable fixed costs Controllable margin 100,800 (4) (5) (1) 90,720 95,760 Sales 604,800 453,600 (6) Variable costs (2) 322,560 252,000