Grand Amusements, Incorporated $($GAl$)$ 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:

$\backslash$table$[[,$Parks,Foods$],[$Revenue$,$$$21,000,$$$36,000$