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 Contribution margin $270,540 (3) $180,360 $ Controllable fixed costs 100,200 (5) Controllable margin (1) 90,180 95,190 Sales 601,200 450,900 (6) Variable costs (2) 320,640 250,500