(a) Maxwell Machines furnishes following information pertaining to its Sales, inventories and its cost estimates for the first quarter of financial year 2019 as below:

Information	January	February	March	April
Sales (units)	40,000	24,000	16,000	18,000
Beginning Inventory expected (units)	For January - 40% of Januarys Sales units
Ending Inventory expected (units)	50% of sales units of the following month
Selling price per unit	$ 160	$ 160	$ 180

(b) Divisional Performance of Maxwell Machines

One of the divisions of Maxwell Machines (Division M) has provided the following information pertaining to its performance for the year 2018.

Information	Amount in $
Operating Income	600,000
Total Assets	2,500,000
Sales	1,600,000
Target Rate of Return	15%

(c) Cost, Revenue and Investment Centers within Maxwell Machines

The top management of Maxwell Machines wants to have cost, investment, profit and revenue centers within the company. The top management is looking for more information concerning these centers. These centers will be having cost and revenue targets, so they work harder to achieve them.

Required

(2) Based on the information given above (b) for division M, calculate the following

(a) Profit Margin

(b) Capital Turnover

(c) ROI

(d) RI