=+A14-4 Evaluating division performance over time The Truck Division of Yang Motors Inc. has been experiencing revenue and profit growth dur¬

ing the years 2006-2008. The divisional income statements are provided below.

YANG MOTORS INC.

Divisional Income Statements, Truck Division For the Years Ended December 31, 2006-2008 2006 2007 2008 Sales $756,000 $972,000 Cost of goods sold 475,200 558,000 Gross profit $280,800 $414,000 Operating expenses 167,400 209,880 Income from operations $113,400 $204,120

$1,170,000 616,500

$ 553,500 261,000

$ 292,500