Blaser Corporation had $1,093,000 in invested assets, sales of $1,252,000, income from operations amounting to $229,000 and a desired minimum rate of return of 15%. The rate of return on investment for Blaser Corporation is Round the percentage to one decimal place. The following financial information was summarized from the accounting records of Train Corporation for the current year ended December 31: Rails Locomotive Corporate Division Division Total Cost of goods sold $46,100 $28,300 Direct operating expenses 27,800 21,000 Sales 98,000 67,700 Interest expense $2,700 General overhead 18,000 Income tax 4,400 The income from operations for the Rails Division is