Selected sales and operating data for three divisions of three different companies are given below: Division A Division B Division C Sales P 6,000,000 P 10,000,000 P 8,000,000 Average operating assets 1,500,000 5,000,000 2,000,000 Net operating income 300,000 900,000 180,000 Minimum required rate of return 15% 18% 12%