Prepare a budget performance report for the director of the Consumer Products Division for the month of January. 2.) Divisional income statements and return on investment analysis The Crunchy Granola Company is a diversified food company that specializes in all natural foods. The company has three operating divisions organized as investment centers, Condensed data taken from the records of the three divisions for the year ended June 30, 20Y7, are as follows: Cereal Division Snack Cake Divisior Retail Bakeries Division Sales $28,000,000 $8,300,000 $10,050,000 Cost of goods sold 16,970,000 5,875,000 7,095,000 Operating expenses 2,245,000 2,572,500 Invested assets 10,300,000 4,300,000 6,800,000