Three divisions of Jameson Co. report the following sales and operating data:

Three divisions of Jameson Co. report the following sales and operating data: Sales Average operating assets Operating income Minimum required rate of return Fitness Training $690.000 $172, 500 $ 27,600 12% Spa Services $890,000 $222, 500 $ 35, 600 14 % Athletic Tear $ 700.000 $140,000 $ 35.000 12% Required: 1. Compute the ROI for each division, using the formula stated in terms of margin and turnover. ROI Fitness training Spa services Athletic wear % % %