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CASE [LO 6-4) Music Teachers, Inc an educational association for mus association operates fron central headquarters but has local membersh p Monthly meetings are held by the local chapters to discuss recent deve est to music teachers. The association's journal, Teachers' Forum ssued m hly with recent developments in the field. The association publishes books and reports and a spons sional courses that qualify for continuing professional education credit. The association's revenues and expenses for the current year is presented below Music Teachers, Inc Statement of Revenues and Expenses For the Year Ended November 30 Revenues $3,275,000 Expenses Salaries 920,000 Personnel costs 230.000 Occupancy costs 80,000 Reimbursement of member costs to local chapters 600,000 Other membership services 500,000 Printing and paper 320.000 Postage and shipping 176,000 Instructors' fee 80,000 General and administrative 38,000 Total expenses 3,144,000 Excess of revenues over expenses 131,000 The board of directors of Music Teachers, Inc., has requested that a segmented income statement be prepared showing the contribution of each segment to the association. The association has four segments. Membership Division, Magazine Subscriptions Division, Books and Reports Division, and Continuing Education Division. Mike Doyle has been assigned responsibility for preparing the segmented income statement, and he has gathered the following data prior to its preparation Membership dues are si00 per year, of which $20 is considered to cover a one-year subscription to the association's journal. 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 Subscription Division. b. One-year subscriptions to Teachers' Forum were sold to nonmembers and libraries at S30 per subscription. A total of 2,500 of these subscriptions were sold last year. In addition to subscriptions, the magazine generated $100,000 in advertising revenues. The costs per magazine subscription were S7 for printing and paper and $4 for postage and shipping s and professional texts were sold by the Books and Reports Division total of 28,000 technical report on were s4 for printing and paper ng price of S25. Average costs per pub at an average un and S2 for postage and shipping d. The association offers a variety of continuing education courses to both members and nonmembers cost of S75 each and were by 2400 A total of The one-day courses had a on cost of s125 for each student. outside instructors 760 studen ook two-day courses at were paid to teach some courses Salary costs and space occupied by division follow