Calculate the unit contribution for Regis Steel Division if 1,484,000 units were produced and sold during the year ended November 30, 2012.

Sales revenue $ 25,000 Cost of goods sold 16,500 Gross profit $8,500 Administrative expenses 3,955 Selling expenses 2,700 Income from operations before income taxes $ 1,845 b. Calculate the return on investment (ROI) for Regis Steel Division for 2012. C. Calculate the residual income, using the average operating assets employed, for 2012 for Regis Steel Division. D. Explain why the management of Regis Steel Division would have been more likely to accept the contemplated acquisition if residual income rather than ROI were used as a performance measure. E. Regis Steel Division is a separate investment center within Raddington Industries. Identify several items that Regis Steel should control if it is to be evaluated fairly by either the ROI or the residual income performance measure.