The Desks R' Us Company has provided the following information for August 2019:

Company as a whole

Office Division

Home Division

Net Sales

$100,000

$66,000

$34,000

Fixed Costs

Controllable by division managers

16,000

10,000

6,000

Controllable by Others

10,000

5,000

5,000

Variable Costs

Cost of Merchandise Sold

38,000

22,000

16,000

Operating Expenses

8,000

5,000

3,000

Unallocated Costs

6,000

The profit margin controllable by the Office and Home Divisional managers, respectively, is

$51,000 and $23,000

$29,000 and $9,000

$39,000 and $15,000

$56,000 and $28,000

$26,000 and $6,000

$24,000 and $4,000