=+The Outdoor Division currently has $20,000,000 in invested assets, and Casual Living Furniture Inc.’s overall rate ofreturn on investment, including all divisions, is 8%. Each divi¬

sion manager is evaluated on the basis of divisional rate ofreturn on investment, and a bonus equal to $12,000 for each percentage point by which the division’s rate ofreturn on investment exceeds the company average is awarded each year.