Nicholas Technologies operates two divisions: Hardware Services and Software Services. During the current month, the two divisions reported the following results.

Hardware Software

Sales $ $630,000$ $ $910,000$

Variable costs $($as a percentage of sales$)40\%45\%$

Traceable fixed costs $ $250,000$ $ $125,000$

In addition, fixed costs common to both divisions amounted to $$214,000.$

Prepare an income statement showing percentages as well as dollar amounts. Conclude your statement with income from operations for the business and with the responsibility margin for each division. $($Round percentage answers to $2$ decimal place. i$.$e$.0\mathrm{.}1234$ should be considered as $12\mathrm{.}34\%.)$