Oslo Companys industrial photo-finishing division, Rho, incurred the following costs and expenses in the last period:

		Variable			Fixed
Direct materials		$	204,000
Direct labour			163,000
Factory overhead			77,000		$	41,000
General, selling, and administrative			27,000			52,000
Totals		$	471,000		$	93,000

During the period, Rho produced 300,000 units of industrial photo prints, which were sold for $2.07 each. Oslos investment in Rho was $480,000 and $680,000 at the beginning and ending of the year, respectively. Oslos weighted average cost of capital is 15%.

Determine Rhos return on investment for the year. (Round answer to 2 decimal places, e.g. 25.25%.)

ROI

%

Compute Rhos residual income (loss) for the year. (Enter loss using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Residual income (loss)

$

How many industrial photo print units did Rho have to sell during the year to break even? (Round entry to whole amounts, e.g. 5,275.)

Break even quantity

units

What was Rhos contribution margin for the year?

Contribution margin

$