Divisional income statements and return on investment analysis the records of the three divisions for the year ended June $30,20Y7,$ are as follows:

$\backslash$table$[[,\backslash$table$[[$Cereal$],[$Division$]],\backslash$table$[[$Snack Cake$],[$Division$]],\backslash$table$[[$Retail$],[$Bakeri$]]],[$Sales$,$$$25,000,000,$$$8,000,000,$$$10$