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A company is evaluating performance of its four divisions. The divisions are all investment centers. The following information is given: Division Profit ROI Residual Income

A company is evaluating performance of its four divisions. The divisions are all investment centers. The following information is given:

Division

Profit

ROI

Residual Income

Net operating assets

A

$720,000

12%

$100,000

$6,000,000

B

$200,000

20%

$70,000

$1,000,000

C

$630,000

9%

$400,000

$7,000,000

D

$25,000

5%

$19,000

$500,000

Which division performed the best?

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