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Given: Sales $ 22,000,000 Variable expenses 14,000,000 Contribution margin 8,000,000 Fixed expenses 6,218,000 Net operating income $ 1,782,000 Divisional operating assets $ 5,500,000 The company

Given:

Sales $ 22,000,000
Variable expenses 14,000,000


Contribution margin 8,000,000
Fixed expenses 6,218,000


Net operating income $ 1,782,000




Divisional operating assets $ 5,500,000






The company had an overall ROI of 18% last year (considering all divisions). The company

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