ACCT 2362 Practice Problems Chapter 11: Transfer Pricing \& ROI Both the e-Learning division and the Tablet Computer Division are investment centers for Smart Touch Learning. Below is information for both divisions for the month of October: Assume both divisions have a target rate of return of 16%, weighted average cost of capital of 40%, and effective tax rate of 30%. Find the ROI for both divisions. ACCT 2362 Practice Problems Chapter 11: Transfer Pricing \& ROI Both the e-Learning division and the Tablet Computer Division are investment centers for Smart Touch Learning. Below is information for both divisions for the month of October: Assume both divisions have a target rate of return of 16%, weighted average cost of capital of 40%, and effective tax rate of 30%. Find the ROI for both divisions