A Sports Company makes$$ snowboards, downhill$$ skis, cross$-$country$$ skis, skateboards,$$ surfboards, and$$ in$-$line skates. The company has found it beneficial to split operations into two divisions based on the climate required for the$$ sport: Snow Sports and$$ Non$-$Snow Sports. The following divisional information is available for the past$$ year: Sales

Operating Income

Total Assets

Current Liabilities

Snow Sports

$$5,800,000$

$$1,102,500$

$$4,900,000$

$$440,000$

Non$-$Snow Sports

$$8,800,000$

$$816,000$

$$3,400,000$

$$740,000$ The company's management has specified a target $14\%$ rate of return.