=+20-24 KK Multinational performance measurement, ROI, RI OBJECTIVES 3, 4, 7 Ravensburger Ltd manufactures educational puzzles in Australia and Germany. The Australian and German operations are organised as decentralised divisions. The following information is available for 2014; ROI is calculated as operating profit divided by total assets:

Australian Division German Division Operating profit ? 987 500 euro total assets $650 000 5 750 000 euro ROI 13% ?