Return on investment is often expressed as follows:

ROI	=	Controllable margin	=	Controllable margin	x	Sales
		Average operating assets		Sales		Average operating assets

(b1) Comparative data on three companies operating in the same industry follow. The minimum required ROI is 10% for all three companies. Determine the missing amounts. (Round asset turnover of Company B and return on investment of Company C to 1 decimal place, e.g. 15.2 or 15.2% and all other answers to 0 decimal places, e.g. 152. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

		Company A			Company B			Company C
Sales			$1,352,000			$682,800		(a)	$enter a dollar amount
Net operating income			$162,240			$122,904		(b)	$enter a dollar amount
Average operating assets			$676,000		(c)	$enter a dollar amount			$4,926,000
Profit margin		(d)	enter percentages	%	(e)	enter percentages	%		0.6	%
Assets turnover		(f)	enter a value		(g)	enter a value rounded to 1 decimal place			4
Return on investment		(h)	enter percentages	%		1.8	%	(i)	enter percentages rounded to 1 decimal place	%
Residual income		(j)	$enter a dollar amount		(k)	$enter a dollar amount		(l)