value: 11.00 points know headauarters wants us to add that new product line." said Dell Havasi, manager of Bilings 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 ROl, with year-end bonuses given to the divisional managers who have the ohesb Ros. Operating results for the company's Ofice Products Division for the most recent ear a given below: Sales $ 23,000,000 Variable expenses 14,365,000 Contribution margin 8,635,000 Fixed expenses Net operating income Divisional operating assets 6,220,000 2,415,000 $ 5,001,000