Elba Consulting Associates (ECA) is organized into three divisions (Manufacturing, Retail, and Entertainment). Many support services, such as human resources, legal, and information technology, are provided by corporate staff. The corporate staff costs are allocated to the divisions based on divisional revenue. The resulting divisional operating profit (computed as divisional revenues less divisional direct costs less corporate cost allocations) is used to evaluate and compensate all division managers. The compensation plan consists of a fixed salary plus a bonus, which depends on the actual divisional operating profit compared to the target profit. The fixed salary for all three division managers is $570,000. The bonus consists of two parts. First, there is a "target bonus," which is a flat $25,000 for meeting the operating profit target. Second, there is an "incentive bonus," which is equal to 0.20% of salary for every thousand dollars of operating profit in excess of the target. The bonus amounts are not included in divisional operating profits.

Partial target and actual results for the most recent year were as follows:

Target ($000):	Manufacturing	Retail	Entertainment
Division revenues	$ 55,000	$ 85,000	$ 65,000
Division direct costs	18,500	35,000	29,000
Division margin	$ 36,500	$ 50,000	$ 36,000

Actual ($000):	Manufacturing	Retail	Entertainment
Division revenues	$ 68,000	$ 97,000	$ 78,000
Division direct costs	18,000	34,000	28,500
Division margin	$ 50,000	$ 63,000	$ 49,500

The target and actual corporate costs for the most recent year were as follows:

	Target ($000)	Actual ($000)
Variable costs	$ 24,000	$ 15,200
Fixed costs	22,000	40,000
Total corporate costs	$ 46,000	$ 55,200

Required:

What are the target operating profits in each division for the most recent year after the corporate costs are allocated?

What are the reported (actual) operating profits in each division for the most recent year after the corporate costs are allocated?

What is the total bonus that will be paid to each of the three managers?