Meiji Isetan Corp. of Japan has two regional divisions with headquarters in Osaka and Yokohama. Selected data on the two divisions follow (in millions of yen, denoted by ¥):
Division
Osaka Yokohama
Sales ¥ 4,050,000 ¥ 12,000,000
Net operating income 324,000 840,000
Average operating assets 1,800,000 6,000,000
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