Exercise $22\mathrm{.}5($Static$)$ Preparing a Responsibility Income Statement $($LO$22-1,$ LO$22-2,$ LO$22-3,$ LO$22-4,$ LO$22-5)$

Nicholas Technologies operates two divisions: Hardware Services and Software Services. During the current month, the two divisions reported the following results:

$\backslash$table$[[$Sales$,$Hardware,Software$],[$Variable costs $($as a percentage of sales$),$$$800,000,$$$600,000$