The management of a company uses a Balanced Scorecard to evaluate responsibility centers. In what perspective (category) would employee training be evaluated? 10 Multiple Choice Financial Customer. O Internal processes. Innovation and learning. O Key performance indicators. The following information was available for a company that had two different investment centers. 11 Investment Center A Investment Center B $ 535,000 $ 4,600,000 $ 645,000 $ 2,900,000 Net Income Total Assets - beginning of year Total Assets - end of year Sales $ 5,000,000 $ 25,000,000 $3,400,000 $ 30,000,000 What is the return on investment for Investment Center B? Multiple Choice 11.15%. 20.48%. 18.97%. 22.24% 10.7%. The following information was available for a company that had two different investment centers. 12 Investment Center A Investment Center B $ 125,670 $ 875,000 $ 112,590 $ 950,000 Net Income Total Assets - beginning of year Total Assets - end of year Sales $ 925,000 $ 1,200,000 $ 975,000 $ 1,100,000 What is the profit margin for Investment Center B? Multiple Choice 11.42%. 10.47% 9.76%. 10.24% 9.38%. The following information was available for a company that had two different investment centers. 13 Investment Center A Investment Center B $ 535,000 $ 4,600,000 $ 645,000 $ 2,900,000 Net Income Total Assets - beginning of year Total Assets - end of year Sales $ 5,000,000 $ 8,000,000 $ 3,400,000 $ 9,000,000 What is the investment turnover for Investment Center A? Multiple Choice 2.86. 1.88. o 1.67. O 2.54. o 1.95. A company reported the following financial information for one of its divisions: average total assets $12,600,000; sales $12,500,000; cost of goods sold $7,500,000; and operating expenses $2,500,000. Assume a target net income of 14% of average invested assets. Compute residual income for the division: 14 Multiple Choice $ 350,000 0 $ 475,000 U $ 736,000 O $375,000 c $ 750,000 15 A company reported the following financial information for one of its divisions: profit margin 25%; investment turnover 1.6; residual income $ 475,000. Management has a hurdle rate of 10% on all investments. What is the company's ROI? Multiple Choice 52.00% 64.00% 68.00% O O 40.00% 47.00%