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Refer to the Fun-Town Amusement Centre information below. Fun-Town Amusement Centre offers a variety of family entertainment. The amusement centre consists of three separate divisions:

Refer to the Fun-Town Amusement Centre information below.

Fun-Town Amusement Centre offers a variety of family entertainment. The amusement centre consists of three separate divisions: miniature golf, arcade, and laser tag. The following information in available regarding each of these divisions for the year just ended:

MiniatureGolfArcadeLaser Tag

Revenues$270000$500000$300 000

Variableexpenses$50000$100000$75 000

Traceable fixedexpenses$40000$40000$35 000

Common fixed costs of $60 000 are divided equally among the divisions.

The segment margin for the miniature golf division is:

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