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 $272,160 100,800 Operating Data Men's Shoes Children's Shoes $181,440 Contribution margin Controllable fixed costs Controllable margin Sales Variable costs 90,720 453,600 322,560 95,760 604,800 252,000