Answer:
<u>(1)</u> Controllable margin $ 191420
<u>(2) </u> Variable Costs$ 371580
<u>(3)</u> Contribution Margin $ 146380
(4)Controllable fixed costs $45,040
(5) Controllable fixed costs $ 95710
<u>(6) </u> Sales $ 484,180
Explanation:
The workings have been done to show the results.
Swifty Inc.
Women’s Shoes Men’s Shoes Children’s Shoes
Sales 675,600 506,700 (6) $ 484180
Variable costs (2)$ 371580 360,320 281,500
<u>C. Margin $304,020 $ (3)</u><u>146380</u><u> $202,680 </u>
<u />
<u>(2) </u> Variable Costs = Sales - Contribution Margin= 675600- 304020=
$ 371580
<u>(3)</u> Contribution Margin= Sales - Variable Costs = 506,700-360,320 = $ 146380
<u>(6) </u> Sales = Contribution Margin + Variable Costs= 281,500 +$202,680 = $ 484,180
Swifty Inc.
Women’s Shoes Men’s Shoes Children’s Shoes
Sales 675,600 506,700 $ 484180
<u>Variable costs </u><u>$ 371580</u><u> 360,320 281,500 </u>
<u>C. Margin $304,020 $ </u><u>146380</u><u> $202,680 </u>
Controllable
fixed costs 112,600 (4) $45,040 (5) $ 95710
Controllable margin (1) $ 191420 101,340 106,970
<u>(1)</u> Controllable margin=Contribution Margin-Controllable fixed costs
= $ 304,020 -112,600 =$ 191420
(4) Contribution Margin- Controllable margin=Controllable fixed costs
<u> </u>$ 146380 - 101,340 = $45,040
(5) Contribution Margin- Controllable margin=Controllable fixed costs
$202,680 - 106,970 = $ 95710
