Answer :
Answer:
A) Division's margin = 1.000.960/14.720.000 = 7%
B) Division's turnover = 14.720.000/4.000.000= 3,68
C) ROI = 3,68 * 0,07 = 25%
D) 14%*$4.000.000 = $560.000 --> $1.000.960-$560.000=$440.960
Explanation:
To calculate the Division's margin you have to divide the Net Operating Income by Sales.
To calculate the Division's turnover you have to divide the Sales by Average operating assets.
To calculate the ROI you have to Multiply Division's margin by Division's turnover.
And finally the division's residual Income is calculated multiplying the required rate of return by the Average operating assets and the results are compared with the Net operating income.