Recent results of a division are

Sales $5,000,000

Cost of sales $3,000,000

Gross profit $ 2,000,000

Expenses $ 1500,000

Net profit $ 500,000

It had been budgeted to produce 100,000 units and these should have been taken 5 hours each. in fact 120,000 units were produced in 580,000 hours.

calculate: a) cost/unit, b) efficiency, capacity utilization and production volume ratios or percentages, c) gross profit percentage, d) Net profit percentage, e) expenses to sales ratio, f) ROCE, g) RI.