Selected sales and operating data for three divisions of different structural engineering firms are given as follows Division A $16,200,000 $ 3,240,000 $761,400 Division B $ 28,960,000 26,200,000 $ 7,240,000 5,240,000 $463,360 655,000 Division C Sales Average operating assets Net operating income Minimum required rate of return 7.00% 7, 50% 12. 50%