Orange Corp. has two divisions: Fruit and Flower. The following information for the past year is available for each division:

	Fruit Division		Flower Division
Sales revenue	$	1,200,000	$	1,800,000
Cost of goods sold and operating expenses		900,000		1,350,000
Net operating income	$	300,000	$	450,000
Average invested assets	$	5,000,000	$	2,500,000

Orange has established a hurdle rate of 5 percent.

Required:
1-a.	Compute each division