Memuru Company has the following information pertaining to its two divisions for last year: 
Common expenses are $30,000 for the year.
What is the segment margin for Division Y?
Definitions:
Flying
The act of moving through the air, typically by using wings or propulsion, applicable both to animals and machines like airplanes.
Observational Learning
A learning process through observing the behavior of others and the outcomes of those behaviors.
Phobic Behaviors
Actions or reactions that are excessively fearful or anxious about specific objects, situations, or activities, leading to avoidance behavior.
Aversive Stimuli
An unpleasant or harmful stimulus used to reduce or eliminate undesirable behaviors by associating them with negative outcomes.
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