Oscar Clemente is the manager of Forbes Division of Pitt, Inc., a manufacturer of biotech products. Forbes Division, which has $$5$ million in assets, manufactures a special testing device. At the beginning of the current year, Forbes invested $$3\mathrm{.}5$ 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,$$15,900,000$