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value: 10.00 points Selected sales and operating data for three divisions of dif

ID: 2479785 • Letter: V

Question

value: 10.00 points Selected sales and operating data for three divisions of different structural engineering firms are given as follows: Division A Division B $7,300,000 $11,300,000 $10,400,000 $1,460,000 $ 5,650,000 2,080,000 $467,200 $1,175,200 $ 379,600 Division C Sales Average operating assets Net operating income inimum required rate of return 27.00% 20.80% 24.00% Required 1. Compute the return on investment (ROI) for each division using the formula stated in terms of margin and turnover. (Round your Turnover answers to 2 decimal places. Round your Margin and ROI percentage answers to 2 decimal places (i.e., 0.1234 should be entered as 12.34).) Margin Turnover ROI Division A Division B Division C

Explanation / Answer

ROI computations:

ROI = Margin x Turnover

=Net operating income/Sales x Sales / Average operating assets

Division A:

ROI =$467,000/$ 7,300,000x $ 7,300,000 / $1,460,000

= 0.064x 5

=32%

Division B:ROI =$1,175,200/$ 11,300,000 x $ 11,300,000 / $5,650,000

= 0.104 x 2

=20.8%

Division C:

ROI =$379,600/ $ 10,400,000 x $ 10,400,000 / $2,080,000

= 0.0365 x5 = 18.25%

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Margin

Turnover

ROI

Division A

6.4

5.00

32.00%

Division B

             10.40

2.00

20.80%

Division C

3.65

5.00

18.25%

2.
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Division A

Division B

Division C

Average operating Assets

1,460,000

5,650,000

2,080,000

Required rate of return

27.00%

20.80%

24.00%

Required operating income

         394,200

     1,175,200

                    499,200

Actual operating income

         467,200

    1,175,000

                    379,600

Required operating income (above)

         394,200

     1,175,200

                    499,200

Residual income

           73,000

               (200)

                  (119,600)

                3.

Division A

Division B

Division C

Return on investment (ROI)

32.00%

20.80%

18.25%

Therefore, if the division is presented with an investmentopportunity yielding 29%, it probably would

Reject

Accept

Accept

Minimum required return for computing residual income

27.00%

20.80%

24.00%

Therefore, if the division is presented with an investmentopportunity yielding 29%, it probably would

Accept

Accept

Accept


a.

Division A

reject

Division B

Accept

Division C

Accept

b.

Division A

Accept

Division B

Accept

Division C

Accept


If performance is being measured by ROI, both Division A and Division C probably would reject the 29% investment opportunity. These divisions' ROIs currently exceed 29%;

Margin

Turnover

ROI

Division A

6.4

5.00

32.00%

Division B

             10.40

2.00

20.80%

Division C

3.65

5.00

18.25%