A condensed income statement for the Commercial Division of Maxell Manufacturing Inc. for the year ended December 31 is as follows:

1 Sales $3,850,000.00

2 Cost of goods sold 2,420,000.00

3 Gross profit $1,430,000.00

4 Operating expenses 1,045,000.00

5 Income from operations $385,000.00

6 Invested assets $2,750,000.00

Assume that the Commercial Division received no charges from service departments. The president of Maxell Manufacturing has indicated that the divisions return on a $2,750,000 investment must be increased to at least 18.00% by the end of the next year if operations are to continue. The division manager is considering the following three proposals:

Maxell Manufacturing Inc.Commercial Division

Estimated Income Statements

For the Year Ended December 31

1		Proposal 1	Proposal 2	Proposal 3
2	Sales	3850000	3850000	3257000
3	Cost of goods sold	2528000	1890000	2009300
4	Gross profit	1322000	1960000	1247700
5	Operating expenses	1045000	1045000	869500
6	Income from operations	277000	915000	378200
7	Invested assets

What is the invested assets for all three proposals?