Operating Data Women's Shoes Children's Shoes Contribution margin (4) 71400 (5) (1) \begin{tabular}{lr|} \hline 75,600 & 79,800 \\ 378,000 & 361200 \\ \hline \end{tabular} (6) BRAMBLE INC. Women's Shoe Division Responsibility Report Budget Actual BRAMBLE INC. Women's Shoe Division Responsibility Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Budget Actual \begin{tabular}{c} Difference \\ \hline Favorable \\ Unfavorable \\ Neither Favorable \\ nor Unfavorable \end{tabular} Budget Operating Data Women's Shoes Children's Shoes Contribution margin (4) 71400 (5) (1) \begin{tabular}{lr|} \hline 75,600 & 79,800 \\ 378,000 & 361200 \\ \hline \end{tabular} (6) BRAMBLE INC. Women's Shoe Division Responsibility Report Budget Actual BRAMBLE INC. Women's Shoe Division Responsibility Report Difference Favorable Unfavorable Neither Favorable Budget Actual nor Unfavorable Budget Actual \begin{tabular}{c} Difference \\ \hline Favorable \\ Unfavorable \\ Neither Favorable \\ nor Unfavorable \end{tabular} Budget