Shown as follows are responsibility income statements for Butterfield, Inc., for the month of March. Investment Centers Butterfield, Inc Division 1 Division 2 Dollars % Dollars % Dollars % Sales $ 450,000 100 % $ 300,000 100 % $ 150,000 100 % Variable costs 225,000 50 180,000 60 45,000 30 Contribution margin $ 225,000 50 % $ 120,000 40 % $ 105,000 70 % Fixed costs traceable to divisions 135,000 30 63,000 21