$($

Required information

Problem $14-63,14-64($Algo$)($LO $14-1,2,3,4)$

Bentler Industries provides high$-$technology navigation and communication equipment for the aerospace and shipbuilding industries. It is organized into two divisions, Aeronautics and Marine. The division presidents are given wide decisionmaking authority that covers operations, marketing, and asset acquisition and disposal. Bentier evaluates the division presidents on$,$ among other things, ROI in their respective divisions. ROI is based on after$-$tax divisional income and beginning$-$of$-$year assets. Divisional income includes allocated corporate overhead.

For the most recent year $($year $3),$ data from the two divislons shows the following:

$\backslash$table$[[,$Aeronautics,Marine$],[,$Division,Division$],[$Allocated corporate overhead $($$$000),$$$16,600,$$$17,000$