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Sales Alpha Division Bravo $ 310,000 Charlie Net operating income $ 37,200 $ 56,540 Average operating assets $ 409,000 Margin 6% % 11 %

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Sales Alpha Division Bravo $ 310,000 Charlie Net operating income $ 37,200 $ 56,540 Average operating assets $ 409,000 Margin 6% % 11 % Turnover 5.0 Return on investment (ROI) % 30.0 % 22.0%

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