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Case 6-30 Service Organization; Segment Reporting LO6-4 Music Teachers, Inc, is an educational assooiation for music teachers that has 20,200 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 magazine, Teachers Fonwm, is issued monthly with features about recent developments in the field. The association publishes books and reports and also sponsors professional oourses that quality for continuing professional education credit. The association's statement of revenues and expenses for the current year is presented below 3,335.400 Expenses: Salaries Personnel costs Oocupanay costs 963,000 245,750 90,000 510,000 540,000 350,000 221,000 72,000 37,000 ol member oosts to local chapters Other membership servioes Printing and paper Postage and shipping Instructors' fees General and Total expenses Excess of revenues over expenses 86,660 The board of directors of Music Teachers, Inc, has requested that a segmented income statement be prepared showing the contribution of each segment to the association. The association has four segments: Membership Division, Magazine Subsariptions Division, Books and Reports Division, and Continuing Education Division. Mike Doyle has been assigned responsibility for preparing he segmented income statement, and he has gathered the following data: a. The 20,200 members of the association pay dues of S100 per year, of which $20 covers a one-year subscription to the Teachers' Forum. Other benefts include membership in the association and chapter aiation. The portion of the dues oovering the magazine subscription ($20) should be assigned to the Magazine Subscriptions Division b. A total of 2,000 one-year subscriptions to Teachers Forum were also sold last year to nonmembers and libraries at $34 per subscription, In addition to subscriptions, the journal generated $102,000 in advertising revenues c. The costs to produce the Teachers'Forum magazine indluded $9 per subscription for printing and paper and $4 per subscription for postage and shipping d. A total of 28,800 te n al reports and professoal texts were sold by the Books and Reports D vis on at an average se li p ce per unt of S2S Average o sti per beat were for printing and paper and $2 for postage and shipping