$15-53.$ Segment Reporting

Grand Amusements, Inc. $($GAI$)$ has two operating divisions, Parks and Foods. The two

divisions have a marketing agreement to provide incentives to customers. Parks Division

offers vouchers good for meals at the restaurants of Foods Division, and Foods Division

offers coupons for discounted admission at Parks Division amusement parks. Annual

profits are $$16\mathrm{.}8$ million. The two divisions meet the requirements for segment

disclosures.

Before the transactions are considered, revenues and costs $($in thousands of dollars$)$ for

the two divisions are as follows:

After adjusting appropriately for the effect of the marketing agreement, the revenues

and costs are as follows:

The value of the vouchers issued by the Foods Division was $150$ percent the value of the

coupons issued by the Parks Division.

Required

What was the value of the coupons issued by Parks Division? By Foods Division?