3. Net operating income
Margin =
Sales
$150,000 + $200,000
= $3,000,000 + $1,000,000
$350,000
= = 8.75%
$4,000,000
Turnover =
Average operating assets
$3,000,000 + $1,000,000
= $750,000 + $250,000
$4,000,
= 000 = 4.00
$1,000,000
ROI = Margin × Turnover
= 8.75% × 4 = 35%
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