Cushions Ltd has three divisions: Hard, Medium and Soft. Corporate expenses of $36 000 are allocated to divisions based on sales. Data for the current quarter are as follows.

Sales Direct variable costs Direct fixed costs

Hard $36 000 $21 600 $6 000

Medium $60 000 $30 000 $8 400

Soft $48 000 $24 000 $12 000

Required

Prepare a division performance report using the table below.