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Exercise 22-15 (Part Level Submission) Horatio Inc. has three divisions which are operated as pront centers. Actual operating
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Women Shoe Men Shoe Children Shoe
Contribution Margin             290,520      139,880                  193,680
Controllable Fixed Cost             107,600        43,040                    91,460
Controllable Margin             182,920        96,840                  102,220
Sales             645,600      484,200                  462,680
Variable Cost             355,080      344,320                  269,000
1) Women Shoe:
Contribution Margin             290,520
Less: Controllable Fixed Cost             107,600
Controllable Margin             182,920
2) Women Shoe:
Sales             645,600
Less: Contribution Margin             290,520
Variable Cost             355,080
3) Men Shoe
Sales             484,200
Less: Variable Cost             344,320
Contribution Margin             139,880
4) Men Shoe
Contribution Margin             139,880
Less: Controllable Margin                96,840
Controllable Fixed Cost                43,040
5) Children Shoe
Variable Cost             269,000
Add: Controllable Margin             193,680
Sales             462,680
6) Children Shoe
Contribution Margin             193,680
Less: Controllable Margin             102,220
Controllable Fixed Cost                91,460
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