Gemini Technologies has two product lines: lasers and integrated circuits. During the current month, the two product lines reported the following results:

	Lasers					Circuits
Sales		$	560,000				$	810,000
Variable costs (as a percentage of sales)			40	%				60	%
Traceable fixed costs		$	200,000				$	250,000

In addition, fixed costs common to both product lines amounted to $80,000.

Prepare an income statement showing percentages as well as dollar amounts. Conclude your statement with income from operations for the business and with the responsibility margin for each product line.