The Beatrice company has two divisions, North and South, both of which are treated as investment centers. The following information was collected from the divisions' 2019 financial statements: North South Net operating income [in $ thousands) 16326 8386 Sales {in $ thousands) 187801 7683? End of year operating assets [in $ thousands) 50657 28250 Variable cost (in $ thousands) 79432 43758 Average selling price per unit 13.02 13.82 For simplicity, assume end of year, rather than average, assets are used in all relevant calculations. Beatrice's cost of capital is 0.085