Exercise 12-16 (15 minutes)
Company
A B C
Sales ... $9,000,000 * $7,000,000 * $4,500,000 *
Net operating income... $540,000 $280,000 * $360,000
Average operating assets ... $3,000,000 * $2,000,000 $1,800,000 *
Return on investment (ROI) ... 18%* 14%* 20%
Minimum required rate of return:
Percentage ... 16%* 16% 15%*
Dollar amount... $480,000 $320,000 * $270,000
Residual income ... $60,000 $(40,000) $90,000 *
*Given.
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