Profit Center Responsibility Reporting for a Service Company

Thomas Railroad Company organizes its three divisions, the North $($N$),$ South $($S$),$ and West $($W$)$ reglons, as profit centers. The chlef executive oificer $($CEO$)$ evaluates divisional performance using income from operations as a percent of revenues. The following quarterly income and expense accounts were provided from the trial balance ef of December $31$ :

$\backslash$table$[[$Revenues$-$N Region,$$1,035,800$