Posters.com is a small Internet retailer of high-quality posters. The company has $1,000,000 in operating assets and fixed expense of $150,000 per year. With this level of operating assets and fixed expenses, the company support sales of up to $3,000,000 per year. The company’s contribution margin ratio is 25%, which means that an additional dollar of sales results in additional contribution margin, and net operating income, of 25 cents.

A family friend has asked your help in analysing the operations of three anonymous companies operating in the same service sector industry. 

Supply the missing data in the table below.

	Company
	A		B		C
Sales		$9,000,000		$7,000,000	$4,500,000
Net operating income		$ ?		$280,000	$ ?
Average operating assets		$3,000,000		$ ?	$1,800,000
Return on investment (ROI)		18%		14%	?
Minimum required rate of return
Percentage		16%		?	15%
Dollar amount		$ ?		$320,000	$ ?
Residual income	$ ?			$ ?	$90,000