TUV Corporation operates four divisions: North, South, East, and West. The following financial data is provided for the year ended 31 December 2024:

Item	North ($)	South ($)	East ($)	West ($)	Total ($)
Sales revenue	600,000	500,000	400,000	300,000	1,800,000
Variable costs	300,000	250,000	200,000	150,000	900,000
Fixed costs	120,000	100,000	80,000	60,000	360,000

Required: a. Prepare a responsibility income statement for each division. b. Calculate the contribution margin and segment margin for each division. c. Evaluate the performance of each division based on the segment margin. d. Discuss the benefits and challenges of responsibility accounting in an organization.