Question #$2$:

Three divisions of Marley Co$.$ report the following sales and operating data:

$\backslash$table$[[,$Fitness Training,Spa Services,Athletic Wear$],[$Sales$,600,000,750,000,400,000],[$Average operating assets,$200,000,250,000,100,000],[$Operating income,$30,000,37,500,24,000],[$Minimum required rate of return,$10\%,12\%,10\%$