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		$363,420			$	(3)		$242,280
Controllable fixed costs		134,600				(4)			(5)
Controllable margin			(1)		121,140			127,870
Sales		807,600			605,700				(6)
Variable costs			(2)		430,720			336,500