10-4: Classify Type of Subunits: Each of the following managers has been given certain decision-making authority. Classify each manager according to the type of responsibility center he or she manages. a. Managers of various corporate-owned Grand Hyatt locations b. Manager of the complimentary breakfast buffet at the Hyatt Place in Richmond, Virginia c. Manager (CEO) of the Hyatt Hotels Corporation d. Manager of the Housekeeping Department for the Columbus Hyatt Regency Hotel e. Manager of the Hyatt Place corporate division f. Manager of Hyatt Hotel's central reservation office

10-5: Calculate performance report variances: The following is a partial performance report for a revenue center for the Southwest Division of Hosta Restaurants

Calculate ROI, capital turnover, and sales margin: Irvin Chemical Corporation has three divisions. Following is division information from the most recent year.

For each of the three divisions, calculate sales margin, capital turnover, and return on investment (ROI).

S10-7: Epic Sports Company makes snowboards, downhill skis, cross-country skis, skateboards, surfboards, and in-line skates. The company has found it beneficial to split operations into two divisions based on the climate required for the sport: Snow Sports and Non-Snow Sports. The following divisional information is available for the past year:

Epic's management has specified a target 16% rate of return.

Calculate ROI

Refer to Epic Sports Data Set. 1. Calculate each division's ROI.

2. Top management has extra funds to invest. Which division will most likely receive those funds? Why?

3. Can you explain why one division's ROI is higher? How could management insight?

(Can you please show the work)

Hosta Restaurants Sales Revenue-Southwest Division For the Month Ended June 30 Fill in the missing amounts. Indicate whether each variance is favorable (F) or unfavorable (U). Division Information for Irvin Chemical For the Year Ending December 31 \begin{tabular}{lcccc} \hline & Sales & Operating Income & Total Assets & Current Liabilities \\ \hline Snow Sports & $5,800,000 & $1,044,000 & $4,500,000 & $450,000 \\ Non-Snow Sports & $8,800,000 & $1,584,000 & $6,400,000 & $700,000 \\ \hline \end{tabular}