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“I know headquarters wants us to add that new product line,” said Dell Havasi, m

ID: 2464697 • Letter: #

Question

“I know headquarters wants us to add that new product line,” said Dell Havasi, manager of Billings Company’s Office Products Division. “But I want to see the numbers before I make any move. Our division’s return on investment (ROI) has led the company for three years, and I don’t want any letdown.”

     Billings Company is a decentralized wholesaler with five autonomous divisions. The divisions are evaluated on the basis of ROI, with year-end bonuses given to the divisional managers who have the highest ROIs. Operating results for the company’s Office Products Division for the most recent year are given below:



     The company had an overall return on investment (ROI) of 19.00% last year (considering all divisions). The Office Products Division has an opportunity to add a new product line that would require an additional investment in operating assets of $2,600,000. The cost and revenue characteristics of the new product line per year would be:


“I know headquarters wants us to add that new product line,” said Dell Havasi, manager of Billings Company’s Office Products Division. “But I want to see the numbers before I make any move. Our division’s return on investment (ROI) has led the company for three years, and I don’t want any letdown.”

Required 1. Compute the Office Products Division's ROl for the most recent year; also compute the ROl as it would appear if the new product line is added. (Round the "Margin", "Turnover" and "ROI" answers to 2 decimal places.) Present New Line Total Sales Net operating income 1,844,440 Operating assets$ Margin Turnover ROI $ 21,200,000 646,100 18.10% 2. If you were in Dell Havasi's position, would you accept or reject the new product line? Accept Reject

Explanation / Answer

Present

New line

total

Sales

21,200,000

9,100,000

30,300,000

Net operating income

1,844,000

646,100

2,490,100

Operating

assets

4,240,000

2,600,000

6,840,000

Margin

8.7%

17.1%

8.23%

Turnover

5

3.5

4.43

ROI

43.5

24.85

36.46

2) Reject

3( Adding the new line would decrease the company’s overall ROI

4)

Present

New line

total

Operating assets

4,240,000

2,600,000

6,840,000

Minimum required return

16%

16%

16%

Minimum net operating income

678,400

416,000

1094,400

Acual net operating income

1,844,000

646,100

2,490,100

minimum

678,400

416,000

1,094,400

Residual income

1,165,600

230,100

1,395,700

5)Accept

Present

New line

total

Sales

21,200,000

9,100,000

30,300,000

Net operating income

1,844,000

646,100

2,490,100

Operating

assets

4,240,000

2,600,000

6,840,000

Margin

8.7%

17.1%

8.23%

Turnover

5

3.5

4.43

ROI

43.5

24.85

36.46