Service department expenses FORMULA 5 FORMULA 6 Service department charge rate \begin{tabular}{lrrrr} & \multicolumn{2}{c}{ Instructional } & \multicolumn{2}{c}{ Instructional } \\ & \multicolumn{2}{c}{ Accounting } & \multicolumn{2}{c}{ Business } \\ Revenues & $ & 500,000 & $ & 1,000,000 \\ Operating expenses & $ & 250,000 & $ & 550,000 \\ \cline { 2 - 5 } Income before service charges & $ & 250,000 & $ & 450,000 \end{tabular} Service charges: \begin{tabular}{crr} Payroll & FORMULA 7 & FORMULA 8 \\ Advising & FORMULA 9 & FORMULA 10 \\ \cline { 2 - 3 } Income from operations & FORMULA 11 & FORMULA 12 \end{tabular} ROI after service charges FORMULA 13 FORMULA 14