Bergen Company had the following results of operations for the past year 17 Sales (32,000 units at $10,00) $120,000 Direct materials 2 MON Over 121, 25,000 Cost of goods sold Gross profit Direct expenses Salaries Depreciation-Equipment Total direct expenses Departmental contribution to ow $32,000 A company whose sees will not affect Benjamin's meses offers to buy 8000 units $750 perunt MuCh and costs, selling the costs by 1000 Assuming Benjamin na excess capacity and accepts the offer, prifts will SECTION 3: INVESTMENT CEN Return on Investment & Reside Investment Center: cent revenues, costs, and asse Return On Investment: ratio re Return on investment a Residual Income: net income an return on average invastad acce 5083 0.4632 0.4224 0.3855 4751 0.4289 0.3875 0.3505 4440 14150 0.3971 0.3555 0.3677 0.3262 0.3186 0.2897