Rossini Opera House is a small opera house in the North of Italy. In $2014,$ it produced two main events: Don Giovanni and Turandot. The capacity of the theatre is $2,000$ seats, but the average occupancy was $85\%$ for Don Giovanni and $70\%$ for Turandot. The average ticket price was $100$ euro for both events. The opera house produced $15$ performances of Don Giovanni and $10$ performances of Turandot. Copyrights were $10\%$ of revenues. Staging costs were $780,000$ for Don Giovanni and $460,000$ for Turandot. $140$ artists were involved in the production of Don Giovanni: each artist earned $400$ per performance plus a fixed fee $(500).$ In order to produce Turandot, the opera house hired $90$ artists: the wage per performance of each artist was $400,$ while the fixed compensation was $400$ per artist. Moreover, the Opera House incurred costs for external services $(8,000$ per performance$).$ The controller of the Opera House has identified three cost centers: $$ Marketing $(8$ employees$)$; $$ Tailors $(10$ employees$)$; $$ Human Resources $(6$ employees$).$ The average salary per employee is $45,000.$ The company also incurred the following costs: $$ Advertising, $75,000$; $$ Textile and other materials, $35,500$; $$ Utilities, $48,000($to be allocated to cost centers on the basis of the number of employees$)$; $$ Depreciation, $13,500($with the following detail: $6,000$ Marketing, $1,500$ Tailors, $6,000$ Human resources. Required: $1.$ Prepare a segmented income statement to measure the financial performance of the two events, taking into consideration the following additional information: a$.$ The cost center human resources is an intermediate cost center to be reallocated to other cost centers $($driver $=$ number of employees$)$ ; b$.$ the driver to allocate the Marketing Department is the number of performances; c$.$ the driver to allocate the Tailors Department is the number of artists.