Use the following to answer questions $21-27$: APPELBAUM CORPORATION $(21$ POINTS$)$

APPELBAUM CORPORATION is a company that is decentralized along $2$ divisions $-$ the East division and the West division. The company's cost of capital is $10\%,$ and it utilizes this as a hurdle rate for evaluation of divisions and their management, as well as for project selection. The firm utilizes Return on Investment $($ROI$)$ for evaluating divisional performance. The following operating and other information is available for the year ended December $31,2022.$

$11.$ What type of responsibility centers are the East division and West Division and WHY? $(2$ pts$)$

$12.$ For the East division, for the purposes of evaluating divisional profitability, what amount of income should be used and WHY? $(2$ pts$)$

$ $q,($amount$)$

Reason:

That is the incone after revenug and Gross profit $q,$

$q,$

$q,$

$13.$ Compute the following for the West Division for the year ended December $31,2014$: $($Round percentages to $2$ decimal places$)(6pts)$

$$

$2600000$

Profit Margin

$\%$

Return on Investment

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