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T know headquarters wants us to add that new product line, said Dell Havasi, manager of Billings Company's Office Products Divilon. But I want to

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T know headquarters wants us to add that new product line," said Dell Havasi, manager of Billings Company's Office Products Divilon. "But I want to see the numbers before I make a decision, Our division's return on investment (RO) has led the compary for three years, and I don't want any letdown:" Billings Company is a decentralized wholesaler with flve outonomous divisions. The divisions are evaluated using ROI, with yeor-end bonuses given to the divisional managers who have the highest ROIs. Operating results for the company's Office Products Division for this year are given below: The company had an overall return on investment (ROD) of 17.00% this year (considering all divisions). Next year the Office Products Division has an opportunity to add a new product requiring $2,326,200 of additional average operating assets. The annual cost and revenue estimates for the new product would be: Required: 1. Compute the Office Products Division's margin, tumover, and ROI for this year. 2. Compute the Office Products Division's margin, turnover, and ROI for the new product by liself. 3. Compute the Office Products Division's margin, turnover, and ROI for next year assuming it performs the same as this yeat and adds the new product. 4. If you were in Dell Havasi's position, would you accept or reject the new product? 5. Why do you suppose headquarters is andious for the Office Products Division to add the new product? 6. Suppose the company's minimum required rate of return on operating assets is 14% and performance is evaluated using residual income. a. Compute the Office Products Division's residual income for this yeat. b. Compute the Office Products Division's residual income for the new product by itself c. Compute the Office Products Division's residual income for next year assuming it performs the same as this year and adds the new product. d. Usina the residual income approach. If vou were in Dell Havasi's position. would vou accept or reiect the new broduct

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