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. Women's Shoes Men's Shoes Children's Shoes Operating Data Contribution margin Controllable fixed costs Controllable margin Sales Variable costs $271,620 $ $181,080 100,600 90,540 452,700 321,920 95,570 603,600 251,500