VP Company has a division report showing the management results of related departments as follows:

VP company

Department A

Department B

Revenue

$10\mathrm{.}000$

$6\mathrm{.}000$

$4\mathrm{.}000$

Variable cost

$6\mathrm{.}000$

$4\mathrm{.}000$

$2\mathrm{.}000$

Controllable fixed cost

$2\mathrm{.}000$

$1\mathrm{.}000$

$1\mathrm{.}000$

Common fixed cost

$1\mathrm{.}400$

$800$

$600$

Average operating asset

$10\mathrm{.}000$

$5\mathrm{.}000$

$4\mathrm{.}000$

Company and Department B ROI is:

a$.$

Company $20\%,$ Department B $10\%$

b$.$

Company $6\%,$ Department B $10\%$

c$.$

Company $6\%,$ Department B $25\%$

d$.$

Company $20\%,$ Department B $25\%$ VP Company has a division report showing the management results of related departments as follows:

$\backslash$begin$\{$tabular$\}\{|$l$|$l$|$l$|$l$|\}$

$\backslash$hline & VP company & Department A & Department B $\backslash \backslash$

$\backslash$hline Revenue & $10\mathrm{.}000$ & $6\mathrm{.}000$ & $4\mathrm{.}000\backslash \backslash$

$\backslash$hline Variable cost & $6\mathrm{.}000$ & $4\mathrm{.}000$ & $2\mathrm{.}000\backslash \backslash$

$\backslash$hline Controllable fixed cost $2\mathrm{.}000$ & $1\mathrm{.}000$ & $1\mathrm{.}000\backslash \backslash$

$\backslash$hline Common fixed cost & $1\mathrm{.}400$ & $800$ & $600\backslash \backslash$

$\backslash$hline Average operating & $10\mathrm{.}000$ & $5\mathrm{.}000$ & $4\mathrm{.}000\backslash \backslash$

$\backslash$hline asset & & & $\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$

Company and Department B ROI is:

a$.$ Company $20\backslash \%,$ Department B $10\backslash \%$

b$.$ Company $6\backslash \%,$ Department B $10\backslash \%$

c$.$ Company $6\backslash \%,$ Department B $25\backslash \%$

d$.$ Company $20\backslash \%,$ Department B $25\backslash \%$