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

Compute the missing amounts. Operating Data Women's Shoes Men's Shoes Children's Shoes Contribution margin $280,800 (3) $187,200 Controllable fixed costs 104,000 (4) (5) Controllable margin 1 (1) 93,600 98,800 Sales 624,000 468,000 (6) Variable costs (2 (2) 332,800 260,000