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Required information Use the following information for the Exercises below. [The

ID: 2511883 • Letter: R

Question

Required information Use the following information for the Exercises below. [The following information applies to the questions displayed below] iler of consumer goods, provides the following information on two of its departments (each considered an investment center). Aver Investment Center Electronics Sporting goods Sales IncomeInvested Assets $41,529,800 $3,114,008 18,888,00 2,261,008 $17,300,808 13,380,888 Exercise 9-10 Computing return on investment and residual income; investing decision LO A1 1. Compute return on investment for each department. Using return on investment which department is most efficient at using assets to generate returns for the company? 2. Assume a target income level of 11% of average invested assets. Compute residual income for each department which department generated the most residual income for the company? 3, Assume the Electronics department is presented with new investment opportunity that will yield a 14% return on invenment Should the new investment opportunity be accepted? Complete this question by entering your answers in the tabs below.

Explanation / Answer

Solution:

Part 1 – Return on Investment

Choose Numerator

/

Choose Denominator

=

Return on Investment

Income

/

Average Invested Assets

=

Return on Investment

Electronics

3114000

/

17300000

=

18.00%

Sporting Goods

2261000

/

13300000

=

17.00%

Which department is most efficient at using assets to generate returns for the company -- Electronics

Part 2 ---

Investment Center

Electronics

Sporting Goods

Net Income

$3,114,000

$2,261,000

Target Net Income

(Avg Invested Assets x 11%)

$1,903,000

(17,300,000*11%)

$1,463,000

(13,300,000*11%)

Residual Income

(Net Income - Target Income)

$1,211,000

$798,000

Which department is most efficient at using assets to generate returns for the company -- Electronics

Part 3 –

Yes the new investment opportunity should be accepted.

Hope the above calculations, working and explanations are clear to you and help you in understanding the concept of question.... please rate my answer...in case any doubt, post a comment and I will try to resolve the doubt ASAP…thank you

Choose Numerator

/

Choose Denominator

=

Return on Investment

Income

/

Average Invested Assets

=

Return on Investment

Electronics

3114000

/

17300000

=

18.00%

Sporting Goods

2261000

/

13300000

=

17.00%

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