Disaggregate RNOA into Net operating profit margin (NOPM) and Net Operating Asset Turnover (NOAT)

DC's
Income Statement
Year Ending December 31, 2014
2014
Sales	1,125,192
Cost of Goods Sold	697,619
Gross Profit	427,573
Operating Expenses:
Selling and Admin Expenses	285,368
Depreciation	12,000
Total Operating Expenses	297,368
Operating Income	130,205
Interest Expense	(13,440)
Investment Income	6,590
Earnings before Income Taxes	123,355
Income Taxes @ 23% effective rate	28,372
Net Income	94,983
DC's
Balance Sheet
December 31, 2104
Assets	2014	2013
Cash	225,800	158,500
Short Term Investments	30,000	30,000
Inventory	48,000	42,000
Other Current Assets	2,000	2,000
Total Current Assets	305,800	232,500
Fixed Assets net of depreciation	192,000	204,000
Total Assets	497,800	436,500
Liabilities and Owners Equity
Accounts Payable	35,000	31,000
Wages Payable	7,400	6,800
Current Maturities of Long Term Debt	11,500	11,500
Deferred Revenue	12,000	9,000
Total Current Liabilities	65,900	58,300
Long Term Debt less Current Maturities	128,000	139,500
Total Liabilities	193,900	197,800
Equity
Common Stock 1,000 shares issued
and outstanding Dec 31, 2014	100,000	100,000
Retained Earnings	203,900	138,700
Total Equity	303,900	238,700
Total Liabilities and Owners Equity	497,800	436,500