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Operating Data Women's Shoes Men's Shoes Contribution $329,400 margin Controllable 122,000 fixed costs Controllable. margin Sales 732,000 158600 (3) Children's Shoes $219,600 48800 (4)

Operating Data Women's Shoes Men's Shoes Contribution $329,400 margin Controllable 122,000 fixed costs Controllable. margin Sales 732,000 158600 (3) Children's Shoes $219,600 48800 (4) 103700 (5) 207400 (1) 109,800 115,900 549,000 524600 (6) Variable costs 402600 (2) 390,400 305,000

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