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A. Determine the missing items, identifying each by the letters (A) through (L).

ID: 2577932 • Letter: A

Question

A. Determine the missing items, identifying each by the letters (A) through (L). (Round percentages and investment turnover to one decimal place.)

B. Determine the residual income for each division, assuming that the minimum acceptable return on investment established by management is 12%.

C. Which division is the most profitable in terms of (1) return on investment and (2) residual income?

EX 23-16 Determining missing items from computations Obj. 4 A. (E) $300,000 Data for the North, South, East, and West divisions of Free Bird Company are as follows: Income from Invested Operations Investment Investment Profit Margin Turnover Return on Assets Sales $860,000 North South East West 17.5% 7.0% 4.5% $51,300 3.8 $680,000 S560,000 15.0% $1,020,000 $1,120,000 $89,600 84% Page 1194 of 1345

Explanation / Answer

A.

Return on investment = Income from operations / Invested asstes

Profit margin = Income from operations / Sales

Investment turnover = Sales / Invested assets

1,140,000 (51,300/4.5%)

A = 60,200

B = 344,000

C = 2.5

D = 1,140,000

E = 300,000

F = 17.1%

G = 680,000

H = 10%

I = 1.5

J = 16%

K = 8%

L = 2

B.  

Residual income = Income from operations - (Invested assets*Return on Investment)

North = 60,200 - (344,000*12%) = 18,920

South = 51,300 - (300,000*12%) = 15,300

East = 102,000 - (680,000*12%) = 20,400

West = 89,600 - (560,000*12%) = 22,400

C.

1. North division (17.5%) is more profitable in terms of return on investment.

2. West division (22,400) is more profitable in terms of Residual income.

Sales Income from operations Invested assets Return on Investment Profit margin Investment turnover North 860,000 60,200 (860,000*7%) 344,000 (60,200/17.5%) 17.5% 7.0% 2.5 (860,000/344,000) South

1,140,000 (51,300/4.5%)

51,300 300,000 (1,140,000/3.8) 17.1% (51,300/300,000) 4.5% 3.8 East 1,020,000 102,000 (680,000*15%) 680,000 15% 10% (102,000/1,020,000) 1.5 (1,020,000/680,000) West 1,120,000 89,600 560,000 16% (89,600/560,000) 8% (89,600/1,120,000) 2 (1,120,000/560,000)
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