Pronghorn Inc. has three divisions which are operated as profit centers. Actual operating data for the divisions listed alphabetically are as follows.

Prepare a responsibility report for the Womens 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 $5,200 over budget.

Operating Data Women's Shoes Men's Shoes Children's Shoes Contribution margin $280,800 $ 135200 (3) $187,200 Controllable fixed costs 104,000 41600 (4) 88400 (5) Controllable margin 176800 (1) 93,600 98,800 Sales 624,000 468,000 447200 (6) Variable costs 343200 (2) 332,800 260,000 PRONGHORN INC. Women's Shoe Division Responsibility Report Budget Actual $ $ $ $ on t Difference Favorable Unfavorable Neither Favorable nor Unfavorable $ ta