Katawa Corporation has two segments. Selected data for the division are as follows:

	SMILE	LAUGH
Sales	P 2,100,000	P 687,500
Net operating income	P 350,000	P 240,625
Net income	P 240,500	P 187,200
Average operating assets	P 1,250,000	P 580,000
Minimum required rate of return	12%	14%

Required:

Determine the following for division LAUGH:

(a) Margin =

(b) Turnover =

(c) Minimum required return =

Determine the following for division SMILE

(d) Residual Income =

(e) Return on Investment =

(f) Return on Investment if sales increased by P 850,000 which increased net operating income by P 45,000. Average operating assets increased by P 250,000 as well. =