The divisional income statements for three divisions of the Rust Company are shown.

Rust Company

Divisional Income Statements

For the Year Ending December 31, 20Y8

Division A Division B Division C

Sales Revenue $1,560,000 $782,500 $504,000

Operating expenses (920,400) (586,875) (267,120)

Operating income before service department charges $639,600 $195,625 $236,880

Service department charges (358,800) (67,295) (120,960)

Operating income $280,800 $128,330 $115,920

Additional financial data from the three divisions of the Rust Company are shown.

Division A Division B Division C

Invested assets $1,040,000 $626,000 $420,000

Calculate the return on investment for each division. If required, round the ROI to the nearest hundredth of a percent (for example, 16.943% would be rounded to 16.94%).

Division A Division B Division C

Return on investment ________% ________% ________%

APPLY THE CONCEPTS: Calculating margin and turnover

Calculate the margin and the turnover for each division. If required, round margin to the nearest tenth of a percent (for example, 14.6%) and turnover to two decimal places (for example, 0.82).

Division A Division B Division C

______% _______% _______%

_______ _______ ________