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a. 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 b. A total of 2,800 one-year subscriptions to Teachers' Forum were also sold last year to nonmembers and libraries at $38 per subscription. In addition to subscriptions, the journal generated $106,000 in advertising revenues. c. The costs to produce the Teachers' Forum magazine included $9 per subscription for printing and paper and $4 per subscription for postage and shipping d. A total of 28,500 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 nonmembers. The one-day courses had a tuition cost of $75 each and were attended by 2,400 students. A total of 1760 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: Space Occupied Salaries [square feet) Membership Magazine Subscriptions 153,000 Books and Reports Continuing Education B6,000 Corporate staff $ 945,000 10,000 $ 217,000 306.000 183,000 3,000 1.000 1.000 2.000 3.000 Total Personnel costs are 25% of salaries in the separate divisions as well as for the corporate staff. The $205,000 in occupancy costs (which can be allocated to segments based on their square feet occupied) includes $50,000 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 I 3 of 3 Next