QUESTION 29

1. A company is evaluating performance of its four divisions. The divisions are all investment centers. The following information is given:

   Division	Profit	ROI	Residual Income	Net operating assets
   A	$720,000	12%	$100,000	$6,000,000
   B	$200,000	20%	$70,000	$1,000,000
   C	$630,000	9%	$400,000	$7,000,000
   D	$25,000	5%	$19,000	$500,000

   Which division performed the best?

   	A.	Division D
   	B.	Division A
   	C.	Division C
   	D.	Division B