Zacbs, a national manufacturer of lawn-mowing and snow-blowing equipment, segments its business according to customer type: professional and residential. The following divisional information was available for the past year Data Net Sales RevenueOperating Income Average Total Assets Residential$530,000 Professional 1,050,000 $66,640 170,560 $196,000 416,000 Management has a 25% target rate of return for each division