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 Controllable fixed costs Controllable margin $271,620 130780 (3) $181,080 100,600 40240 (4) 85510 (5) 95,570 432580 (6) 171020 (1) 90,540 452,700 321,920 603,600 (6) 432580 Variable costs 331980 (2) 251,500