Stargazer Services Co. is organized in three segments: Sky Mountain, Diamond View, and Star Party. Data for the company and for these segments follow:

					Segments of Company
	Stargazer Services Co.					Sky Mountain					Diamond View					Star Party
Service revenue		$					$	400				$	320				$	160
Less: Variable costs			180
Segment contribution margin		$					$					$					$
Less: Controllable fixed costs								160					128					60
Controllable profit margin		$	352				$	160				$					$	60
Less: Noncontrollable fixed costs													80
Segment profit margin		$	144				$	68				$					$	24

What are Sky Mountains variable costs and noncontrollable fixed costs?