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 $31$:

$\backslash$table$[[$Revenues$-$N Region,$$1,069,600$