Apple Inc. has two divisions, X and Y. Invested assests and condensed income statement data for each division for the year ended December 31, are as follows:

	Division X	Division Y
Revenue	$260,00	$132,300
Operating expenses	$92,500	$84,750
service department charges	$31,800	$14,625
invested assests	$420,000	$141,000

(a) Determine the operating income for division x and division y

(b) using the DuPont formula, determine the profit margin, investment turnover and rate of return on investment for each division. Round the profit margin percentage to two decimal places and investment turnover to four decimal places.