I need help with the responsibility report please

Blue Spruce Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows (a) Your answer is correct. Compute the missing amounts. Operating Data Women's Shoes Men's Shoes Children's Shoes $221,400 106600 (3) $147,600 Contribution margin Controllable fixed costs Controllable margin 82,000 32800 (4) 69700 (5) 139400 (1) 73.800 77.900 Sales 492.000 369.000 352600 (6) Variable costs 270600 (2) 262.400 205,000 a Prepare a responsibility report for the Women's Shoes Division assuming (1) the data are for the month ended June 30, 2022, and (2) all data equal budget except variable costs which are $4,100 over budget. BLUE SPRUCE INC. Women's Shoe Division Responsibility Report Budget Actual C