A firm has four branch offices throughout the state. Following are the operating results from last year. K City G City W City S City Branch office sales $300,000 $420,000 $ 540,000 $606,000 Branch office profit 120,000 294,000 318,000 104,000 Average total assets 805,000 914,000 1,650,000 745,000 Which branch had the highest return on investment? A. K City. B. G City. C. W City. D. S City.

A company has four regional divisions. A summary of financial results for the company is shown below.

	North	East	South	West
Operating income	$1,000	$ 5,000	$4,000	$ 7,500
Assets	2,500	15,000	8,000	25,000
Liabilities	500	7,000	1,000	5,000
Total equity	2,000	8,000	7,000	20,000

Which division has the highest return on investment?

A.

North.

B.

East.

C.

South.

D.

West.