Indi Systems Inc., headquartered in Bengaluru, India, provides specialized information technology $($IT$)$ services and consists of three divisions: $(1)$ Insurance, $(2)$ retall and $(3)$ hospitality. For $2023,$ it recorded the following data:

$\backslash$table$[[$Sales revenues,Insurance,Retail,Hospitality,Total$],[$Variable costs $(\%$ of sales$),$$$4,034,000,$$$5,549,000,$$$1,993,000,$$$11,576,000$