Ine bonus consists of two parts. Hirst, there is a target bonus," which is a tlat $\frac{\text{\$}}{{?}_b},U$ tor meeting the operating proit target. Second, there is an "incentive bonus," which is equal to $0\mathrm{.}2\%$ 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:

$\backslash$table$[[$Target $($$$000)$:$,$Manufacturing,Retail,Entertainment$],[$Division revenues,$$20,000,$$$50,000,$$$30,000$