The Huntington Company has 5 lines of business numbered 1-5

Each business line use services from the company's accounting, IT & Warehousing Dept

The table below gives the revenues, direct costs, & Capital (eg., The value of the property, plant & equipment) for each line of business

You are given the variable costs from the 3 service depts

Fixed costs for he service dept can be ignored

All dollar figures are in millions of dollars

Business 1 2 3 4 5

Revenue $20 $25 $10 $20 $25

Direct costs $15 $22 $7 $18 $18

Capital Invested $12 $12 $12 $12 $22

Service Division Total Variable Costs

Accounting $2

IT $3

Warehousing $5

For each business, calculate the return on capital, but ignore the indirect costs from the 3 divisions, This is calculated as (revenue - total direct costs)/capital invested. Enter the information in 3 decimal places