Music Teachers, Incorporated, is an educational association for music teachers with $20,300$ members. The association operates from a central headquarters but has local membership chapters throughout the United States. Monthly meetings are held by the local chapters to discuss recent developments on topics of interest to music teachers. The association$$s magazine, Teachers$$ Forum, is issued monthly with features about recent developments in the field. The association publishes books and reports and also sponsors professional courses that qualify for continuing professional education credit. The association$$s statement of revenues and expenses for the current year is presented below.

Music Teachers, Incorporated

Statement of Revenues and Expenses

For the Year Ended November $30$

Revenues $ $3,395,000$

Expenses:

Salaries $966,000$

Personnel costs $241,500$

Occupancy costs $232,000$

Reimbursement of member costs to local chapters $560,000$

Other membership services $590,000$

Printing and paper $347,000$

Postage and shipping $201,000$

Instructors$$ fees $78,000$

General and administrative $36,000$

Total expenses $3,251,500$

Excess of revenues over expenses $ $143,500$

The board of directors of Music Teachers, Incorporated, wants a segmented income statement showing the contribution of each segment to the association. The association has four divisions$$Membership$,$ Magazine Subscriptions, Books and Reports, and Continuing Education$$and gathered the following data:

The $20,300$ 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.

A total of $3,500$ 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 $$109,000$ in advertising revenues.

The costs to produce the Teachers$$ Forum magazine included $$9$ per subscription for printing and paper and $$4$ per subscription for postage and shipping.

A total of $28,400$ 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.

The association offers a variety of continuing education courses to both members and nonmembers. The one$-$day courses had a tuition cost of $$75$ each and were attended by $2,600$ students. A total of $1,800$ students took two$-$day courses at a tuition cost of $$125$ for each student. Outside instructors were paid to teach some courses.

Salary costs and space occupied by division follow:

Salaries Space Occupied $($square feet$)$

Membership $ $230,0003,000$

Magazine Subscriptions $156,0001,000$

Books and Reports $308,0001,000$

Continuing Education $191,0002,000$

Corporate staff $81,0003,000$

Total $ $966,00010,000$

Personnel costs are $25\%$ of salaries in the separate divisions as well as for the corporate staff. The $$232,000$ in occupancy costs $($which can be allocated to segments based on their square feet occupied$)$ includes $$57,000$ 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.

Printing and paper costs other than for magazine subscriptions and for books and reports relate to the Continuing Education