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Car Deals Inc. has two divisions: New Cars and Used Cars. The following segmented financial information is for the most recent fiscal year: A Car Deals Inc. Segmented Income statements For the Year Ended December 31 Sales Cost of goods sold Gross Margin Allocated overhead Selling and administrative expenses Operating income Income tax expense Net income Profit margin ratio B Operating income Average operating assets Return on investment C Average operating assets Cost of capital rate Required operting income \begin{tabular}{|c|c|} \hline New Cars & Used Cars \\ \hline Division & Division \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline & Used Cars \\ \hline New Cars & Division \\ \hline Division & \\ \hline & \\ \hline & \\ \hline & \\ \hline & \\ \hline \end{tabular}