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Horatio Inc. has three divisions which are operated as profit centers. Actual operating data for the...

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

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(a)

Compute the missing amounts.

Operating Data

Women’s Shoes

Men’s Shoes

Children’s Shoes

Contribution margin

$270,540

$

(3)

$180,360

Controllable fixed costs

100,200

(4)

(5)

Controllable margin

(1)

90,180

95,190

Sales

601,200

450,900

(6)

Variable costs

(2)

320,640

250,500

0 0
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Answer #1
Operating data Women's Shoes Men's Shoes Children's Shoes

Contribution margin

270540

130260

[ 450900 - 320640 ]

(3)

180360

Controllable fixed costs

100200

40080

[ 130260 - 90180 ]

(4)

85170

[ 180360 - 95190 ]

(5)

Controllable margin

170340

[ 270540 - 100200 ]

(1)

90180

95190

Sales

601200

450900

430860

[ 180360 + 250500 ]

(6)

Variable costs

330660

[ 601200 - 270540 ]

(2)

320640

250500

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