The Mixing Department manager of Indigo Company is able to control all overhead costs except rent, property taxes, and salaries. Budgeted monthly overhead costs for the Mixing Department, in alphabetical order, are:

Indirect labor		$14,400		Property taxes		$1,200
Indirect materials		9,240		Rent		2,160
Lubricants		2,020		Salaries		12,000
Maintenance		4,200		Utilities		6,000

Actual costs incurred for January 2022 are indirect labor $14,700, indirect materials $12,240, lubricants $1,980, maintenance $4,200, property taxes $1,320, rent $2,160, salaries $12,000, and utilities $7,680. Prepare a responsibility report for January 2022.

2.

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

(a)

Compute the missing amounts.

Operating Data		Womens Shoes			Mens Shoes			Childrens Shoes
Contribution margin		$221,400			$enter a dollar amount	(3)		$147,600
Controllable fixed costs		82,000			enter a dollar amount	(4)		enter a dollar amount	(5)
Controllable margin		enter a dollar amount	(1)		73,800			77,900
Sales		492,000			369,000			enter a dollar amount	(6)
Variable costs		enter a dollar amount	(2)		262,400			205,000