5. (a)Deano Products is a division of a major corporation. The following data are for the last year of operations:

Sales	RM19,080,000
Net operating income	RM591,480
Average operating assets	RM6,000,000
The companys minimum required rate of return	12%

Required to calculate the divisions:

1. margin.

(4 marks)

2. turnover.

(4 marks)

3. return on investment (ROI).

(4 marks)

4. residual income.

(4 marks)

.

2. Determine the appropriate types of responsibility centres for each of the following subunits:

i.Ticketing Department of Malaysia Airlines Systems.

(1 mark)

2. Claim Department in Prudential Insurance.

(1 mark)

3. Film theaters owned by Tanjung Village Cinema.

(1 mark)