$76.$ What are two advantages of decentralization?

Choose $2$ answers

$$ Decision making is performed efficiently by upper$-$level management.

$$ Lower$-$level management has increased motivation.

$$ Top management has increased focus on daily operations.$$

$$ The response to changes in the operating environment is faster.

$77.$ A corporation's three divisions had the following operating data for the past year:

Division A Division B Division C

Total assets $ $400,000$ $$350,000$ $ $200,000$

Variable costs $ $85,000$ $ $130,000$ $ $100,000$

Revenue $ $210,000$ $ $240\mathrm{.}000$ $ $190,000$

Controllable fixed costs $ $45,000$ $ $65,000$ $ $55,000$

What is the return on investment for Division C$?$

$17\mathrm{.}5\%$

$20\mathrm{.}0\%$

$23\mathrm{.}7\%$

$53\mathrm{.}5\%$