Marigold 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		Womens Shoes			Mens Shoes			Childrens Shoes
Contribution margin		$253,800			$enter a dollar amount	(3)		$169,200
Controllable fixed costs		94,000			enter a dollar amount	(4)		enter a dollar amount	(5)
Controllable margin		enter a dollar amount	(1)		84,600			89,300
Sales		564,000			423,000			enter a dollar amount	(6)
Variable costs		enter a dollar amount	(2)		300,800			235,000