=+PR 24-5B Divisional performance analysis and evaluation obj. 4

✔ 2. Network Equipment Division ROI, 21%

Chapter 24 Performance Evaluation for Decentralized Operations 1125 Knopfler Industries, Inc. is a diversified aerospace company, including two operating divisions, Specialized Semiconductors and Navigational Systems divisions. Condensed divisional income statements, which involve no intracompany transfers and which include a breakdown of expenses into variable and fixed components, are as follows:

Knopfler Industries, Inc.