Two investment centers at Marshman Corporation have the following current-year income and asset data:

	Investment Center A			Investment Center B
Investment center income	$	430,000		$	548,000
Investment center average invested assets	$	2,450,000		$	2,000,000

The return on investment (ROI) for Investment Center B is:

Multiple Choice

• 365.0%

• 27.4%

• 26.2%

• 39.9%

• 22.0%

• Riemer, Inc. has four departments. Information about these departments is listed below. Maintenance is a service department. If allocated maintenance cost is based on floor space occupied by each of the other departments, compute the amount of maintenance cost allocated to the Cutting Department. (Do not round your intermediate computations.)

  	Maintenance			Cutting			Assembly			Packaging
  Direct costs	$	18,000		$	30,000		$	70,000		$	45,000
  Sq. ft. of space		500			1,000			2,000			3,000
  No. of employees		2			3			16			4

  Multiple Choice

• $2,769.

• $3,000.

• $3,724.

• $6,000.

• $18,000.