The following information for 2000 applies to the two sales divisions of Ward Enterprises:

\begin{tabular}{|c|c|c|}

\hline & \begin{tabular}{c}

Division \\

$\mathrm{A}$

\end{tabular} & \begin{tabular}{c}

Division \\

$\mathrm{B}$

\end{tabular} \\

\hline Total inventory & $\$ 33,333$ & \begin{tabular}{l}

$\$ 37,500$

\end{tabular} \\

\hline Operating performance ratio . . . . . . . . . . . . & $12 \%$ & $16 \%$ \\

\hline Net income . . . . . & $\$ 12,000$ & $\$ 10,000$ \\

\hline

\end{tabular}

1. Calculate each division's revenue.

2. Calculate each division's asset turnover ratio assuming that controllable assets include inventory only.

3. Interpretive Question: Which division had the better performance for the period? Why?