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ch. 23 2.2 Optimus Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center.

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Optimus Company manufactures a variety of tools and industrial equipment. The company operates through three divisions. Each division is an investment center. Operating data for the Home Division for the year ended December 31,2020 , and relevant budget data are as follows. Average operating assets for the year for the Home Division were $2,000,000 which was also the budgeted amount

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