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Performance Measurement (15 marks) Division A Division B Division C Sales $120,000,000 $14,000,000 $25,000,000 Total assets $3,000,000 $7,000,000 $5,000,000 Current liabilities $600,000 $2,000,000 $750,000 Net

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Performance Measurement (15 marks) Division A Division B Division C Sales $120,000,000 $14,000,000 $25,000,000 Total assets $3,000,000 $7,000,000 $5,000,000 Current liabilities $600,000 $2,000,000 $750,000 Net operating profit $600,000 $560,000 $800,000 Required rate of return 14% 10% 16%

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