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3. The service division of Smithberg Industries reported the following results for 2016 Sales Variable Costs Controllable Fixed Costs Average Operating Assets $800,000 $500,000 $125,000

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3. The service division of Smithberg Industries reported the following results for 2016 Sales Variable Costs Controllable Fixed Costs Average Operating Assets $800,000 $500,000 $125,000 $825,000 Compute the controllable margin and the retum on investment for 2016

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