Jef Doyle is evaluating results for three separate business segments under his control. Selected financial

information for each segment follows:

	Sales	Operating Income	Average Assets
Segment A	$2,200,000	$150,000	$2,800,000
Segment B	3,700,000	480,000	6,200,000
Segment C	1,700,000	180,000	2,200,000

Calculate "margin," "turnover," and "return on investment" for the three segments.

A.

Segment A Margin	0.168
Segment B Margin	0.230
Segment C Margin	0.115
Segment A Turnover	0.885
Segment B Turnover	0.696
Segment C Turnover	0.782
Segment A ROI	0.153
Segment B ROI	0.087
Segment C ROI	0.181

B.

Segment A Margin	0.058
Segment B Margin	0.119
Segment C Margin	0.104
Segment A Turnover	0.775
Segment B Turnover	0.595
Segment C Turnover	0.762
Segment A ROI	0.043
Segment B ROI	0.067
Segment C ROI	0.071

C.

Segment A Margin	0.068
Segment B Margin	0.130
Segment C Margin	0.106
Segment A Turnover	0.786
Segment B Turnover	0.597
Segment C Turnover	0.773
Segment A ROI	0.054
Segment B ROI	0.077
Segment C ROI	0.082

D.

Segment A Margin	0.088
Segment B Margin	0.149
Segment C Margin	0.107
Segment A Turnover	0.787
Segment B Turnover	0.576
Segment C Turnover	0.770
Segment A ROI	0.033
Segment B ROI	0.057
Segment C ROI	0.061

E.

Segment A Margin	0.038
Segment B Margin	0.109
Segment C Margin	0.101
Segment A Turnover	0.725
Segment B Turnover	0.526
Segment C Turnover	0.792
Segment A ROI	0.083
Segment B ROI	0.087
Segment C ROI	0.084

F.

None of the above