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(A, B and C) of Hypothetical Ltd are given below: Divisions A B C Sales revenue 400 400 2000 Less expenses 360 200 1,800

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(A, B and C) of Hypothetical Ltd are given below: Divisions A B C Sales revenue 400 400 2000 Less expenses 360 200 1,800 Segment profit contribution 40 200 200 Segment assets 200 800 4,000 Determine the rate of return for the three divisions and rank these divisions assuming that the firm follows investments centre basis of performance

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