This is one question with multiple parts.

"I know headquarters wants us to add that new product line," said Dell Havasi, manager of Billings Company's Office Products Division. "But I want to see the numbers before I make any move. Our division's return on investment (ROI) has led the company for three years, and I don't want any letdown." Billings Company is a decentralized wholesaler with five autonomous divisions. The divisions are evaluated on the basis of ROI, with year-end bonuses given to the divisional managers who have the highest ROls. Operating results for the company's Office Products Division for the most recent year are given below: Sales $21,750,000 Variable expenses 13,731,600 Contribution margin 8,018,400 Fixed expenses Net operating income Divisional operating assets 6,025,000 $ 1,993,400 4,338,800