Please find the responsibility report based on the data provided

Operating Data Contribution margin Controllable fixed costs Controllable margin Sales Variable costs Women's Shoes $340,200 126,000 214,200 756,000 415,800 Men's Shoes 163,800 113,400 567,000 403,200 (3) Children's Shoes $226,800 (5) 119,700 (1) (2) 541,800 315,000 (6) 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 $6,300 over budget. BLUE SPRUCE INC. Women's Shoe Division Budget Responsibility Report Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable