Figure 12-5. The following information pertains to the three divisions of Yang Company: Division A Division B Division C Sales ? ? $1,345,000 Net operating income $48,000 $18,000 $82,000 Average operating assets $420,000 ? ? Return on investment ? 15% 20% Margin 0.2 0.015 ? Turnover 2.1 ? ? Target ROI 17% 14% 8%

11. Refer to Figure 12-5. What are the average operating assets for Division C? a. $95,000 b. $410,000 c. $82,000 d. $420,000.

12. Refer to Figure 12-5. What is the turnover for Division C?

	a.	3.28
	b.	0.20
	c.	6.670
	d.	1.500

13. Refer to Figure 12-5. What are the sales for Division B?

	a.	$18,000
	b.	$1,250,000
	c.	$1,200,000
	d.	$208,333

14. Refer to Figure 12-5. What are the average operating assets for Division B?