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The following data are for the Akron Division of Consolidated Rubber, Inc.: Sales Net operating income Average operating assets Stockholders' equity Residual income $940,000 64,000

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The following data are for the Akron Division of Consolidated Rubber, Inc.: Sales Net operating income Average operating assets Stockholders' equity Residual income $940,000 64,000 $440,000 94,000 $ 34,000 For the past year, the margin used in ROI calculations was

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