Reese Company has two investment centers and has developed the following information: Department A Department B Departmental controllable margin P120,000 ? Average operating assets ? P400,000 Sales 800,000 250,000 ROI 10% 12%

Answer the following questions about Department A and Department B. What was the amount of Department A's average operating assets? P____________. What was the amount of Department B's controllable margin? P____________. If Department B is able to reduce its operating assets by P100,000, Department B's new ROI would be ____________.