Women's Shoes Men's Shoes Children's Shoes $312,120 150280 (3) $208,080 Operating Data Contribution margin Controllable fixed costs Controllable margin 115,600 46240 (4) 98260 (5) 196520 (1) 104040 109,820 Sales 693,600 520,200 497080 (6) Variable costs 381480 (2) 369.920 289.000 Prepare a 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 $5,780 over budget. HORATIO INC. Women's Shoe Division Responsibility Report For the Month Ended June 30, 2020 Budget Actual Sales 693,600 693.600 $ Variable Costs 381480 387260 Contribution Margin 381480 306340 Sales $ 693,600 $ 693,600 $ Variable Costs 381480 387260 Contribution Margin 381480 306340 Controllable Fixed Costs 115,600 115,600 i Controllable Margin $ 196520 $ $ 190740 $ For the Month Ended June 30, 2020 Budget Actual Difference Favorable Unfavorable Neither Favorable nor Unfavorable O Neither Favorable nor 5.780 Unfavorable $ 693,600 693,600 381480 387260 381480 306340 5.780 Unfavorable 115,600 i 115,600 Neither Favorable nor $ 196520 $ 190740 5.780 Unfavorable e Textbook and Media