What is the answer for the Chapter 6 Case on pg. 290 of Introduction to Managerial Accounting ISBN: 9780078025792?

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Music Teachers, Inc., is an educational association for music teachers that has 20,000 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 journal 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, Inc Statement of Revenues and Expenses For the Year Ended November 30 $3,275,000 Revenues Expenses 920,000 Salaries 230,000 Personnel costs 280,000 Occupancy costs Reimbursement of member costs to local chapters 600,000 500,000 Other membership services Printing and paper 320,000 Postage and shipping 176,000 Instructors' fees 80,000 General and administrative 38,000 Total expenses 3,144,000 131,000 Excess of revenues over expenses The board of directors of Music Teachers, Inc., has requested that a segmented in statement be prepared showing the contribution of each segment to the association. The association has four segments: Membership Division, Magazine Subscriptions D Books and Reports Division, and Continuing Education Division. Mike Doyle has been assigned responsibility for preparing the segmented income statement, and he has gathered the following data prior to its preparation a. Membership dues are $100 per year, of which $20 is considered to cover a one-year subscription to the association's journal. 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 Subscription Division b. One-year subscriptions to Teachers' Forum were sold to nonmembers and libraries at $30 per subscription. A total of 2,500 of these subscriptions were sold last year. In addition to subscriptions, the magazine generated $100,000 in advertising revenues. The costs per magazine subscription were $7 for printing and paper and $4 for postage and shipping