Oscar Clemente is the manager of Forbes Division of Pitt, Inc., a manufacturer of biotech products. Forbes Division, which has $$4\mathrm{.}17$ million in assets, manufactures a special testing device. At the beginning of the current year, Forbes invested $$5\mathrm{.}1$ million in automated equipment for test machine assembly. The division's expected income statement at the beginning of the year was as follows.

$\backslash$table$[[$Sales revenue,$],[$Operating costs,$$16,180,060$