Academic Integrity: tutoring, explanations, and feedback — we don’t complete graded work or submit on a student’s behalf.

the Board of Directors of BX Corporation treats the BX as an investment center i

ID: 2453812 • Letter: T

Question

the Board of Directors of BX Corporation treats the BX as an investment center in evaluating performance of the BX President, using return on investment as one of the performance measures. In 2014, BX Corporation had sales of $450,000, a variable cost ratio of 60%, and fixed expenses of $80,000. Beginning and ending average operating assets in 2014 were $1,800,000 and $2,200,000, respectively. Calculate BX’s return on investment for last year and enter here________. If BX’s return on investment for 2013 was 4%, would you expect the President’s performance evaluation for 2014 to be favorable or unfavorable?_____________

Explanation / Answer

Calculation of profit for the year

Sales = $450000

Variable Cost = 60% = $270000

Contribution margin = 450000 - 270000 = $180000

Fixed Cost = $80000

Profit = 180000 - 80000 = $100000

Average Investment in Operating Assets = (1800000 + 2200000)/2= $2000000

Return on Investment = 100000 / 2000000 = 5%

Sine, the return on investment for 2014 was 4%, the performance of the President seems to be favourable