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		$270,540			$	(3)		$180,360
Controllable fixed costs		100,200				(4)			(5)
Controllable margin			(1)		90,180			95,190
Sales		601,200			450,900				(6)
Variable costs			(2)		320,640			250,500