Billing Company is a decentralized wholesaler with five autonomous Division. The division are evaluated on the basis of ROI. with year-end bonuses given to the divisional manager who have the highest ROIs. operating results for the company offfice producer division of the mostrecent year are given below: Venable expenses 6,000 000 Contnboon margin 4000000 Fixed expenses 3,200,000 Net operating income S 800.000 Doosional operating assets $ 4.000,000