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%

4. 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

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

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

6. 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

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

	a.	$125,000
	b.	$120,000
	c.	$18,000
	d.	$420,000