Martinez Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows. (a) Compute the missing amounts. Operating Data Contribution margin Controllable fixed costs Controllable margin Sales Women's Shoes Men's Shoes $259,200 96,000 576,000 (1) 86,400 432,000 (3) (4) Children's Shoes $172,800 91,200 (5) (6)