10 points Skipped eBook Print References segment to the association. The association has four divisions-Membership, Magazine Subscriptions, Books and Reports, and Continuing Education-and gathered the following data: a. The 19,800 members of the association pay dues of $100 per year, of which $20 covers a one-year subscription to the Teachers' Forum. Other benefits include membership in the association and chapter affiliation. The portion of the dues covering the magazine subscription ($20) should be assigned to the Magazine Subscriptions Division. b. A total of 3,600 one-year subscriptions to Teachers' Forum were also sold last year to nonmembers and libraries at $36 per subscription. In addition to subscriptions, the journal generated $119,000 in advertising revenues. c. The costs to produce the Teachers' Forum magazine included $7 per subscription for printing and paper and $4 per subscription for postage and shipping. d. A total of 28,900 technical reports and professional texts were sold by the Books and Reports Division at an average selling price per unit of $25. Average costs per publication were $4 for printing and paper and $2 for postage and shipping. e. The association offers a variety of continuing education courses to both members and nortmembers. The one-day courses had a tuition cost of $75 each and were attended by 2,400 students. A total of 1,880 students took two-day courses at a tuition cost of $125 for each student. Outside instructors were paid to teach some courses. f. Salary costs and space occupied by division follow: Membership Magazine Subscriptions Books and Reports Continuing Education Corporate staff Total Salaries $ 222,000 158,000 310,000 194,000 88,000 $972,000 Space Occupied (square feet) 3,000 1,000 1,000 2,000 3,000 10,000 Personnel costs are 25% of salaries in the separate divisions as well as for the corporate staff. The $222,000 in occupancy costs (which can be allocated to segments based on their square feet occupied) includes $59,000 in rental cost for a warehouse used by the Books and Reports Division for storage purposes. Assume that this cost could be avoided if the division were eliminated. g. Printing and paper costs other than for magazine subscriptions and for books and reports relate to the Continuing Education Division. h. General and administrative expenses include costs relating to the administration of the association as a whole. The company's corporate staff does some mailing of materials for general administrative purposes. The expenses traced or assigned to the corporate staff, as well as any other expenses not traceable to the seaments, will be

segment to the association. The association has four divisions-Membership, Magozine Subscriptions, Books and Peports, and Continuing Education-and gathered the following data: a. The 19,800 members of the association pay dues of $100 per year, of which $20 covers a one-yent subscription to the Joacheos? Forum, Other benefits include membership in the association and chapter affiation. The portion of the dues covering the magazine subscription (\$20) should be assigned to the Magazine Subscriptions Division. b. A total of 3,600 one-year subscriptions to Teachers' Forum were also sold last year to nonmembers and ilbraries at $36 per subscription. In addition to subscriptions, the journal generated $119,000 in advertising tevenues. c. The costs to produce the Teachers' Forum magazine included $7 per subscription for printing and peper and $4 per subsciption for postage and shipping. d. A total of 28,900 technical reports and professional texts were sold by the Books and Reports Division at an awerage selling peice per unit of \$25. Average costs per publication were $4 for printing and paper and \$2 for postage and shipping e. The association offers a variety of continuing education courses to both members and nonimembers. The one-diay courses had a tuition cost of $75 each and were attended by 2,400 students. A total of 1,880 students took two-diay courses at a tuition cost of $125 for each student. Outside instructors were paid to teach some courses. f. Salary costs and space occupied by division follow: iporate stalf, The $222,000 in occupancy Personnel costs are 25% of salaries in the separate avsuors os rem used by the Books and Reports Division for storage purposes: eliminated. 9. Printing and paper costs other than for magazine subscriptions and for books and reports relate : Division. h. General and administrative expenses include costs relating to the admunstration purposes. The expenses traced or assianed to the corporate stath as wellas