Sheridan Inc. has 3 divisions which are operated as profit centers. Actual opening data for the divisions listed alphabetically are as follows:

Operating Data Women's Shoes Men's Shoes Kids' Shoes Totals

Contribution Margin $337,500 $162,500 $225,000 $725,000

Controllable Fixed Costs $125,000 $ 50,000 $106,250 $281,250

Controllable Margin $212,500 $112,500 $118,750 $443,750

Sales $750,000 $562,500 $537,500 $1,850,000

Variable Costs $412,500 $400,000 $312,500 $1,125,000

The responsibility report for the Women's Shoes Division assuming (1) the data are for the month ended June 30, 2020, and (2) all data equal budget except variable costs which are $6,250 over budget.

Budget Actual

Sales

Variable Costs ? ?

Contribution Margin ? ?

Controllable Fixed Costs ? ?

Controllable Margin ? ?

I'm not sure whether to use my totals for the budget or not. I tried using them for the actual numbers but I got all of them wrong.