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Sales $400,000 $770,000 $530,000 Net operating income a $42,000 g Average operating assets $155,000 d $142,400 Return on investment (ROI) 20% 16% h Minimum required

Sales $400,000 $770,000 $530,000 Net operating income a $42,000 g Average operating assets $155,000 d $142,400 Return on investment (ROI) 20% 16% h Minimum required rate of return: Percentage 12% e 18% Dollar amount b $39,375 i Residual income c f $5,696

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