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Sales Net operating income Average operating assets Return on investment (ROI) Minimum required rate of return: Percentage Dollar amount Residual income Company A B
Sales Net operating income Average operating assets Return on investment (ROI) Minimum required rate of return: Percentage Dollar amount Residual income Company A B C $ EA 470,000 $ 670,000 $ 690,000 $ 49,000 $ 169,000 $ 153,000 18% 21 % % 13% % 14% $ 60,000 $ 6,000
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