Consider the following data for three divisions of a company, X, Y, and Z:

Divisional:	X			Y			Z
Sales	$	1,494,000		$	827,000		$	4,912,000
Operating Income		180,200			49,500			247,600
Investment in assets		511,500			224,200			2,345,800

The return on sales (ROS) for Division Z is:

Multiple Choice

• 5.0%.

• 10.6%.

• 6.0%.

• 12.1%.

• 22.1%.