Horatio Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows.

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. Operating Data Women's Shoes Men's Shoes Children's Shoes Contribution margin $319,140 $212,760 Controllable fixed costs 118,200 (5) Controllable margin 106,380 112,290 Sales 709,200 531,900 Variable costs 378,240 295.500