a$.$ The $20,000$ members of the association pay dues of $$100$ per year, of which $$20$ covers a one$-$year subscription to the Teachers ForumOther benefits include membership in the association and chapter affiliation. The portion of the dues covering the magazine subscription $($$$20)$ should be assigned to the Magazine Subscriptions Division b$.$ A total of $2,500$ one$-$year subscriptions to TeachersForum were also sold last year to nonmembers and libraries at $$30$ per subscriptionIn addition to subscriptions, the Journal generated $$100,000$ in advertising revenues. The costs to produce the TeachersForum magazine included $$7$ per subscription for printing and paper and $$4$ per subscription for postage and shipping d$.$ A total of $28,000$ technical reports and professional texts were sold by the Books and Reports Division at an average selling price per unit of $$25.$ Average costs per publication were $$4$ for printing and paper and $$2$ for postage and shipping. eThe association offers a variety of continuing education courses to both members and nonmembersThe one$-$day courses had a cost of $$75$ each and were attended by $2\mathrm{.}400$ studentsA total of $1,760$ students took two$-$day courses at a tuition cost of $$125$ for each studentOutside Instructors were paid to teach some courses Salary costs and space occupied by division follow Magazine Subscriptions Books and Reports Continuing Education Corporate staff Total Salaries $210,000150,000300,000180,00080,000920,000$ Space Occupied feet$)2,0002,0003,0002,0001,00010,000$