Segment Reporting and Analysis \begin{tabular}{|l|r|r|r|} \hline & \multicolumn{3}{c|}{ Professional Division } \\ & Accounting & Executive Management \\ & Books & Books & \multicolumn{1}{c|}{ Books } \\ & Segment & Segment & Segment \\ \hline Sales & $84,000 & $84,000 & $78,000 \\ \hline Variable manufacturing expenses as a percentage of sales & 60% & 40% & 50% \\ \hline Other variable expenses as a percentage of sales & 5% & 5% & 5% \\ \hline Direct fixed expenses & $30,000 & $44,080 & $30,000 \\ \hline Allocated common fixed expenses & $2,400 & $1,200 & $3,600 \\ \hline \end{tabular} The professional accounting books are sold to auditors and controllers. The current information on these markets is as follows