Johnson Products Inc. has three regional division organized as profit centers. The chief executive officer (CEO) evaluating divisional performance using income from operations as a percent of revenues. The following quarterly income and expense accounts were provided from the trial balance as of December 31, 2012: Revenues-East $720,000 Revenues-West 860,000 Revenues-Central 1,560,000 Operating Expenses-East 456,150 Operating Expenses-West 511,700 Operating Expenses-Central 943,550 Corporate Expenses-Shareholder Relations 112,000 Corporate Expenses-Customer Support 385,000 Corporate Expenses-Legal 152,000 General Corporate Officers