0. Transportation costs are charged to divisions at a transfer price of $2 per bill of lading. If the bills of lading for Division A totaled 160, the transportation cost charged to Division A would be ..................................	$320
1. Calculate the service department charge rate for the Purchasing Department when the: Purchasing Department budget is $450,000 Estimated number of purchase requisitions totals 100,000	$
2-3. Given for Peng Co.: Revenues ............................................................................... $9,000,000 Operating expenses ............................................................... 4,750,000 Service Department charges ................................................... 750,000
2. Calculate income from operations before service department charges ..............................................................................................................................	$
3. Calculate income from operations ...............................................................	$
4-6. Alex Co. reported the following data: Income from operations ............................................................ $13,000 Sales revenue ............................................................................... 65,000 Invested assets .............................................................................. 50,000
4. Calculate the profit margin ............................................................................
5. Calculate the investment turnover ................................................................
6. Calculate the rate of return on investment (ROI) .......................................
7. Calculate residual income for Kian Co. when the: Income from operations is ................................................. $ 230,000 Invested assets total is ............................................................... 825,000 Minimum desired return on assets invested is ............................ .045	$
8. Division A currently purchases a part (#11) from outside suppliers at a cost of $15 per unit. The part is also available from Division B, which has unused capacity and can produce the part at a variable cost of $15.50 per unit. If 25,000 parts (#11) are used by Division A, how much would total company income increase (decrease) if Division A purchased the part (#11) from Division B? .................................................	$