Division A of Six-Pack Co. has sales of $650,000, Cost of Goods Sold of $300,000, Operating Expenses of $50,000 and Invested Assets of $900,000. What is the rate of return on investments for Division A?

A. 20% B. 15%

C. 40% D. 33%

25. Aaron Company is considering spending $ 100,000 for a new grinding machine. This amount could be invested to yield a 7% return. What is the opportunity cost?

A. $93,000 B. $7,000

C. $ 107,000 D. $ 100,000