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begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} & multicolumn{9}{|c|}{ Division } & & Alpha & & & Bravo & & & harlie & Sales & &
\\begin{tabular}{|c|c|c|c|c|c|c|c|c|c|} \\ & \\multicolumn{9}{|c|}{ Division } \\\\ \\ & & Alpha & & & Bravo & & & harlie & \\\\ \\ Sales & & & & \\( \\$ \\) & 345,000 & & & & \\\\ \\ Net operating income & & & & \\( \\$ \\) & 34,500 & & \\( \\$ \\) & 37,260 & \\\\ \\ Average operating assets & \\( \\$ \\) & 431,000 & & & & & & & \\\\ \\ Margin & & 5 & \\( \\% \\) & & & \\( \\% \\) & & 9 & \\( \\% \\) \\\\ \\ Turnover & & 5.0 & & & & & & & \\\\ \\ Return on investment (ROI) & & & \\( \\% \\) & & 25.0 & \\( \\% \\) & & 18.0 & \\( \\% \\) \\\\ \\ \\end{tabular}
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