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 $1,410,000 $725,600 (a) $ Net operating income (b) ta $169,200 $137,864 Average operating assets (c) $ $705,000 $5,466,000 Profit margin (d) % (e) % 0.5 % Assets turnover (f) (g) 5 Return on investment (h) % 1.9 % (i) % Residual income (j) $ (k) $ (1) $