Members of the local Sheffield club benefit from two key support services provided by Sheffield's global headquarters: (1) social media assistance and (2) member services. The social media department provides 9% of its time to member services, 15% to North/South America groups, 22% to Asia groups, 21% to Africa/Australia groups, and 33% to European groups. The member services department provides 13% of its time to the social media department. 24% to North/South America groups, 18% to Asia, 15% to Africa/Australia, and 30% to Europe. If the step method is used to assign costs from the support departments to the operating units, and if social media is ranked first between the two support departments, what percentage of each support department's cost will be allocated to each group? (Round answers for member services to 2 decimal places, e.g. 15.25%.) operating/geographic Asia % Operating Departments Africa/Australia % % Europe % % Total 8 %

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Music Teachers, Incorporated, is an educational association for music teachers that has 20,300 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' 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. Revenues Expenses: Salaries Music Teachers, Incorporated Statement of Revenues and Expenses For the Year Ended November 30 $ 3,354,300 Personnel costs Occupancy costs Reimbursement of member costs to local chapters Other membership services Printing and paper Postage and shipping Instructors' fees General…

purchase products seamlessly in stores, online, or through mobile devices. Most of its opera- Target Corporation operates in a single business segment that is designed to enable guests to tions are in the United States. Walmart is engaged in the operation of retail, wholesale, and other units located throughout the United States, Africa, Argentina, Brazil, Canada, Central America, Chile, China, India, Japan, Mexico, and the United Kingdom. The Company's operations are conducted in three reportable segments: Walmart U.S., Walmart International, and Sam's Club. CASES C11-1 Target Corporation and Walmart Stores, Inc.: Identifying depreciation dif- ferences and performing financial statement analysis (LO 11-8)

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