Forchen, Inc., provided the following information for two of its divisions for last year:

_______________Small Appliances Division___________________ Cleaning Products Division

Sales _______________$41,604,000__________________________ $23,200,000

Operating income _______3,328,320___________________________ 928,000

Operating assets, January 1 __6,394,000 ________________________5,600,000

Operating assets, December 31 7,474,000________________________ 6,000,000

Required:

1. For the Small Appliances Division, calculate:

a. Average operating assets $________

b. Margin_________ %

c. Turnover_________

d. Return on investment (ROI)__________ %

2. For the Cleaning Products Division, calculate:

a. Average operating assets $_________

b. Margin_________ %

c. Turnover_________

d. Return on investment (ROI)__________ %

3. What if operating income for the Small Appliances Division was $2,080,200? How would that affect average operating assets? Margin? Turnover? ROI? Calculate any changed ratios. When required, round the percent to four decimal places before converting to a percentage. For example, .88349 would be rounded to .8835 and entered as 88.35. Enter "0", where ever required.

Average operating assets___________ Unaffected by__________ %

Margin_____________ Lower by______________ %

Turnover__________ Unaffected by_____________ %

Return on investment (ROI)_________ Lower by_________ %