The vice president of operations of Free Ride Bike Company is evaluating the performance of two divisions organized as in

assets and condensed income statement data for the past year for each division are as follows:

Road Bike Division

Mountain Bike Division

Sales

Cost of goods sold

Operating expenses

Invested assets

Required:

$3,080,000

$3,250,000

1,355,000

1,528,000

1,201,400

1,234,500

2,800.000

2.500.000