Bentz Co. has two divisions, A and B. Invested assets and condensed income statement data for each division for the year ended December 31, are as follows:

	Division A	Division B
Revenues	$190,000	$125,500
Operating expenses	112,500	92,750
Service department charges	29,500	12,625
Invested assets	225,000	99,000

(a)	Prepare condensed income statements for the past year for each division.
(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.

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, investment turnover to four decimal places and rate of return on investment to 1 decimal place.

Division	Profit Margin	Investment Turnover	ROI
Division A
Division B