Analysis of return on invested assets, comparison of three divisions. Quality Products, Inc., is a soft drink and food products company. It has three divisions: soft drinks, snack foods, and family restaurants. Results for the past three years are as follows (in millions):

Soft Drink Snack Foods Restaurant Quality Division Division Division Products, Inc.
Squired Use the DuPont method to explain changes in the operating income to total assets ratio over • 2005 to 2007 period for each division. Comment on the results.