W5 A3 3 - 4

3. Spar Company has calculated the following ratios for one of its investment centers: Margin 25% Turnover 0.5 times What is Spar's return on investment for this investment center? A50.0% B12.5% C15.0% D25.0%

4. Dukelow Corporation has two divisions: the Governmental Products Division and the Export Products Division. The Governmental Products Division's divisional segment margin is $255,000 and the Export Products Division's divisional segment margin is $59,800. The total amount of common fixed expenses not traceable to the individual divisions is $163,700. What is the company's net operating income? A$314,800 B($314,800) C$151,100 D$478,500