Profit Center Responsibility Reporting for a Service Company Thomas Railroad Company organizes its three divisions, the North (N), South (S), and West (W) regions, as profit centers. The chief executive officer (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 as of December 31 Revenues-- Region $933,100 Revenues-- Region 1,074,900 Revenues-W Region 1,993,900 Operating Expenses-N Region 591,300 Operating Expenses - Region 639,700 Operating Expenses-W Region 1,205,800 Corporate Expenses-Dispatching 538,200