1. ROI computations:
ROI = Margin × Turnover
Net operating income Sales
= ×
Sales Average operating assets
Queensland Division:
$360,000 $4,000,000
ROI = ×
$4,000,000 $2,000,000
= 9% × 2 = 18%
New South Wales Division:
$420,000 $7,000,000
ROI = ×
$7,000,000 $2,000,000
= 6% × 3.5 = 21%
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