1- Huston Company, a manufacturer of office supplies, provides the following financial information:

Pen Division Pencil Division

Operating income $100,000 $40,000

Net Sales $500,000 $150,000

Total assets Jan. 1 $580,000 $350,000

Total assets Dec.31 $610,000 $300,000

Calculate the return on investment for the Pen Division ( Round to two decimal place)

2- If a special pricing order is accepted for 5,700 sails at a sales price of $170 per unit, fixed cost remain unchanged, and there are no variable selling and administrative cost for this order , what is the change in Operating Income?

3- list 3 cash inflows and 3 cash outflows for capital investments