=+Division ROI, 32%

The vice president of operations of 14 Computers Inc. is evaluating the performance oftwo divi¬

sions organized as investment centers. Invested assets and condensed income statement data for the past year for each division are as follows:

Sales Cost of goods sold Operating expenses Invested assets Personal Computing Division

$800,000 460,000 180,000 500,000 Business Computing _Division_

$1,200,000 780,000 156,000 2,000,000 Instructions