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Required information Use the following information for the Exercises below. [The

ID: 2521830 • Letter: R

Question

Required information

Use the following information for the Exercises below.

[The following information applies to the questions displayed below.]

Megamart, a retailer of consumer goods, provides the following information on two of its departments (each considered an investment center).

1. Compute return on investment for each department. Using return on investment, which department is most efficient at using assets to generate returns for the company?

2. Assume a target income level of 12% of average invested assets. Compute residual income for each department. Which department generated the most residual income for the company?

3. Assume the Electronics department is presented with a new investment opportunity that will yield a 14% return on investment. Should the new investment opportunity be accepted?

Investment Center Sales Income Average
Invested Assets Electronics $ 34,200,000 $ 2,907,000 $ 17,100,000 Sporting goods 16,768,000 2,096,000 13,100,000

Explanation / Answer

1.Return on investment for each department.

Return on Investment

Choose Numerator:

/

Choose Denominator:

=

Return on Investment

/

=

Return on Investment

Electronics

2,907,000

/

17,100,000

=

17

Sporting Goods

2,096,000

/

13,100,000

=

16

Which department is most efficient at using assets to generate returns for the company?

Electronics Department

2Assume a target income level of 12% of average invested assets. Compute residual income for each department. Which department generated the most residual income for the company?

Investment Center

Electronics

Sporting Goods

Net income

2,907,000

2,096,000

Target net income

2052000

1572000

Residual income

855,000

524,000

Which department is most efficient at using assets to generate returns for the company?

Electronics Department

3. Assume the Electronics department is presented with a new investment opportunity that will yield a 14% return on investment. Should the new investment opportunity be accepted?


Should the new investment opportunity be accepted?

Yes, the new investment opportunity should be accepted

Return on Investment

Choose Numerator:

/

Choose Denominator:

=

Return on Investment

/

=

Return on Investment

Electronics

2,907,000

/

17,100,000

=

17

Sporting Goods

2,096,000

/

13,100,000

=

16

Which department is most efficient at using assets to generate returns for the company?

Electronics Department

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