Francis Corp. has two divisions, Eastern and Western. The following information for the past year is for each division:

	Eastern Division		Western Division
Sales	$	616,000	$	906,000
Cost of goods sold and operating expenses		430,000		598,000
Operating Income	$	186,000	$	308,000
Average invested assets	$	1,110,000	$	1,540,000

Francis has established a hurdle rate of 9.75 percent.

Compute each division