Shown as follows are responsibility income statements for Butterfield, Inc., for the month of March. Investment Centers Sales Variable costs Contribution margin Division responsibility margin Common fixed costs Income from operations Fixed costs traceable to divisions Butterfield, Dollars $ 430,000 210,000 $ 220,000 133,500 Inc $ 86,500 50,000 Division 1 % Dollars 100.00% $ 270,000 48.84 162,000 51.16% $ 108,000 31.05 56,700 20.12% $ 51,300 11.63 Division 2 Dollars 100% 60 $ 160,000 48,000 40% $ 112,000 21 76,800 19% $ 35,200 100% $ 36,500 8.49% Division 1 Profit Centers Product A Product B Dollars Dollars g Dollars % 100% $ 108,000 100.00% $ 162,000 100.00% 60 48,600 45.00 113,400 70.00 40% 14 $ 59,400 11,340 55.00% $ 48,600 30.00% $ 70,200 26% $ 48,060 10.50 44.50% $ 22,140 26,460 16.33 13.67% 18,900 7 $ 51,300 19% Sales Variable costs Contribution margin Fixed costs traceable to products Product responsibility margin Common fixed costs Responsibility margin for division $ 270,000 162,000 $ 108,000 37,800