Last Resort Industries Inc. is a privately held diversified company with five separate divisions organized as investment centers A condensed income statement for the Specialty Products Division for the past year, assuming no service department charges, is as follows Last Resort Industries Inc.-Specialty Products Division Income Statement For the Year Ended December 31, 2014 $32,400,000 24,300,000 3,240,000 4,860,000 The manager of the Specialty Products Division was recently presented with the opportunity to add an additional product line, which would require invested assets of $14,400,000. A projected income statement for the new product line is as follows: New Product Line Projected Income Statement For the Year Ended December 31, 2014 12,960,000 7,500,000 5,460,000 3,127,200