Instructions: Calculate the Return on Investment, Residual Income, Profit Margin and Invenstment turnover for each of our three profit centers Selected Financial Information Sales Direct Expense Indirect and Service Expense Net Income Average Invested Assets Target ROI ROI (first way) Residual Income Profit Margin Investmnet Turnover ROI (second way) Coding 4,000,000 8% Marketing 4,500,000 3% Accounting 7,500,000 5% Allocations and Departmental Income Statements Sales and Direct Expenses Sales Direct Expenses Direct Materials Direct Labor Depreciation - Equipment Supplies Total Direct Expenses Gross Profit Indirect Expenses Rent (allocate over square feet) Utilities (allocate over square feet) Corporate Training (allocate over # of emplo Total Indirect Expenses Total Sales and Expenses 3,000,000 105,000 1,628,000 72,060 43,000 1,848,060 1,151,940 64,000 28,000 50,000 142,000 Coding 1,000,000 20,000 400,000 20,000 5,000 445,000 555,000 Marketing Accounting 800,000 50,000 300,000 2,000 25,000 377,000 423,000 1,200,000 35,000 450,000 15,000 10,000 510,000 690,000 Hiring 100,000 1980 3000 104,980 (104,980) Security 80,000 33080 113,080 (113,080) C Suite 298,000 298,000 (298,000) Particulars Total Hiring Secuirty C Suite Rent Basis 113080 Sq Ft 298000 Employee 90 64000 Sq Ft 28000 Sq Ft Corporate 50000 Employee 90 Training Utilities Coding Coding Amount 104980 No of hire 20 1500 1500 1500 52490 111750 23723.07692 | 3650 Marketing Marketing Accounting Accounting Amount Amount 5874.125874 7 18750 13426.57343 3650 50 3650 50 18371.5 13 57726.15385 2000 62083.33333 100 32671.32867 2000 14293.70629 2000 10416.66667 100 34118.5 Total of basis 40 31630.76923 7150 124166.6667 240 17902.0979 7150 7832.167832 7150 20833.33333 240