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Determining missing Ttems th retum and residual income computaions Data for Uber

ID: 2437852 • Letter: D

Question

Determining missing Ttems th retum and residual income computaions Data for Uberto Company are presented in the following table of rates of return on investment and residual incomes Invested Income from Return on Minimum Minimum Acceptable Residual Assets Operations Investment Return Income from Operations Income $950,000 $209,000 $470,000 $280,000 $210,000 $39,900 (a) 12% $56,400$18,800 14% $28,000 0) 12% Determine the missing values, identified by the letters above. For all amounts, round to the nearest whole number.

Explanation / Answer

Determination of missing values =

(a). Return on investment =

Income from operations / Invested assets ×100

= $209000 / $950000 ×100

= 22%

(b). Minimum acceptable income from operations =

Invested assets × Minimum Return%

= $950000 × 12%

= $114000

(c). Residual Income =

Income from operations - Minimum acceptable income from operations

= $209000 - $114000

= $95000

(d). Income from operations =

Residual Income =

Income from operations - Minimum acceptable income from operations

OR

Income from operations =

Residual Income + Minimum acceptable income from operations

= $18800 + $56400

= $75200

(e). Return on investment =

Income from operations / Invested assets × 100

$75200 / $470000 × 100

= 16%

(f). Minimum Return =

Minimum acceptable income from operations / Invested assets × 100

= $56400 / $470000 × 100

= 12%

(g). Income from operations =

Invested assets × Return on investment %

= $280000 × 14%

= $39200

(h). Minimum Return =

Minimum acceptable income from operations / Invested assets × 100

= $28000 / $280000 × 100

= 10%

(i). Residual Income =

Income from operations - Minimum acceptable income from operations

= $39200 - $28000

= $11200

(j). Return on investment =

Income from operations / Invested assets × 100

= $39900 / $210000 × 100

= 19%

(k). Minimum acceptable income from operations =

Invested assets × Minimum Return%

= $210000 × 12%

= $25200

(l). Residual Income =

Income from operations - Minimum acceptable income from operations

= $39900 - $25200

= $14700

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