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Exercise 22-15 (Part Level Submission) Horatio Inc. has three divisions which are operated as profit centers. Actual operatin

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Answer #1
Women Men Children
Contribution margin 341,280 164,320 227,520
Controllable fixed cost 126,400 50,560 107,440
Controllable margin 214,880 113,760 120,080
Sales 758,400 568,800 543,520
Variable cost 417,120 404,480 316,000

Sales - Variable costs = Contribution margin

Contribution margin - controllable fixed costs = Controllable margin

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