I know headquarters wants us to add on that new product line, said Dell Havasi, manager of Billings Companys office products division. But I want to see the numbers before I make any move. Our division has led the company for three years, and I dont want any letdown.

Billings Company is a decentralized organization with five autonomous divisions. The divisions are evaluated on the basis of the return that they are able to generate on invested assets, with year-end bonuses given to the divisional managers who have the highest ROI figures. Operating results for the companys office products division for the most recent year are as follows: