Following is the The Dow Chemical Company income statement. ($ millions) For Year Ended December 31 2014 2013 Net sales $55,174 $46,175 Cost of sales 45,780 39,148 Research and development expenses 1,660 1,492 Selling, general, and administrative expenses 2,609 2,487 Amortization of intangibles 509 399 Goodwill and other intangible asset impairment losses - 7 Restructuring charges (credits) 26 689 Asbestos-related charge 54 - Equity in earnings of nonconsolidated affiliates 1,112 630 Sundry income (expense)net 125 891 Interest income 37 39 Interest expense and amortization of debt discount 1,473 1,571 Income before income taxes 4,302 1,769 Provision for income taxes 481 (97) Net income $3,821 $1,976 Compute net operating profit after taxes (NOPAT) and net operating profit margin (NOPM) for each year. Assume a statutory tax rate of 35%.