Auto Parts is a division of MPI International, located in Wadena, Saskatchewan. Auto Parts manufactures various automobile parts, such as bumpers, fenders, and axles, and sells them to major auto manufacturers. The division and its management are evaluated by senior corporate management on the basis of investment centre concepts. The following information pertains to operations of the Auto Parts division for 2014:

Total revenues	$	21,950,000
Direct variable costs		9,037,000
Direct fixed costs		7,767,000
Allocated corporate costs		4,076,000

	Book Values							Market Values
	December 31, 2013			December 31, 2014				December 31, 2013			December 31, 2014
Current assets	$	1,293,000		$	1,858,000
Fixed assets		10,601,000			12,077,000
Accumulated depreciation		(1,293,000	)		(1,808,000	)
Total operating assets	$	10,601,000		$	12,127,000			$	9,833,000		$	10,869,000
Liabilities	$	3,101,000		$	3,609,000

Required:
1.	Compute the margin, turnover, and ROI using operating income and the book value of average total operating assets. (Round "Margin" answer to the nearest whole number and other answers to 2 decimal places.)

2.	Compute ROI using segment margin and average market value of operating assets. (Round your intermediate calculations to 2 decimal places. Enter your percentage answer rounded to 2 decimal places (i.e., 0.1234 should be entered as 12.34).)

3.	Compute RI using operating income and the book value of average net assets. Assume that the required rate of return is 12%. PLEASE Clearly show work out on paper. not excel. thanks