(This assessment assesses learning outcome 3. assessment criteria 1 and 2) Cushions Ltd has three divisions: Hard, Medium and Soft Corporate expenses of $36000 are allocated to divisions based on sales. Data for the current quarter are as follows. Hard Medium Sales $36 000 $60 000 $48000 Direct variable costs 521 600 $30 000 $24 000 Direct fixed costs $6000 58 400 S12 000 Soft Required Prepare a division performance report using the table below. Hard Medium Soft Total Sales Variable Costs Contribution Margin Fixed Cost Divisional Margin Allocated Common Costs Profit