The vice president of operations of Pavone Company is evaluating the performance of two divisions organized as investment centers. Invested assets and condensed income statement data for the past year for each division are as follows: Business Division Consumer Division Cost of goods sold Operating expenses Invested assets $2,100,000 1,250,000 598,000 750,000 $2,480,000 1,330,000 852,400 2,066,667