1. ROI computations:
ROI = Margin × Turnover
Net operating income Sales
= ×
Sales Average operating assets
Osaka Division:
¥210,000 ¥3,000,000
ROI = ×
¥3,000,000 ¥1,000,000
= 7% × 3 = 21%
Yokohama Division:
¥720,000 ¥9,000,000
¥9,000,000 ¥4,000,000
= 8% × 2.25 = 18%
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