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 $298,620 $ $199,080 Controllable fixed costs 110,600 Controllable margin (1) 99,540 105,070 Sales 663,600 497,700 Variable costs 353,920 276,500