Top Engine Inc. manufactures engines and is organized into three large divisions: Automotive engine, Outboard motor, and Lawnmower motor divisions. The following information presents operating incomes and invested assets of the company over the last three years. (all figures in 000s)

Operating Income Invested Assets+ + Automotive+ 2018+ 4,100 12,500 2019+7 1,800 12,500 Outboard+ 2018+ 800 2,400 2019+ 600 2,200 Lawnmower+ 2018+ 1,800 4,700 2019+ 1,600 4,900 The following table shows the number of managers covered by the current compensation package of Top Engine Inc.:+ Number of + managers+ Automotive+ Outboard+ Lawnmower+ 2018+ 350 40 140 2019+ 375 37 175