. Game land Village is segmented into two sales departments: software and video games. During April, these two investment centers reported the following operating results:

	Software	Video Games
Sales	$ 400,000	$ 200,000
Variable costs (as a percentage of Sales)	65%	56%
Traceable fixed costs	$ 20,000	$ 16,000

In addition, fixed costs common to both departments amounted to $42,000.

Required: Prepare a responsibility income statement for Game land Village. (End the statement with Operating income.)