The operating performance of the three divisions of PQR Ltd., for 2020 is as follows:

Division ------> P Q R

Sales Rs. 7,60,000 34,00,000 40,00,000

Operating Profit 40,000 1,00,000 2,00,000

Investment 4,00,000 12,50,000 16,00,000

(a) Using the operating profit margin percentage as the criterion, which is the most profitable division?

(b) Using the rate of return on investment as the criterion, which is the most profitable division?