You are on page 1of 2

Perhitungan 1A

Historical Cost Of Division Operating Return On


Division Sales
Investment Income Investment

P $375,000 $75,000 $328,000 20.00%


Q 1,200,000 144,000 937,000 12.00%
R 840,000 101,000 675,000 12.02%

Perhitungan 1C

Historical Cost Of Division Operating Residual


Division Sales
Investment Income Income
P $375,000 $75,000 $328,000 $37,500
Q 1,200,000 144,000 937,000 24,000
R 840,000 101,000 675,000 17,000

Perhitungan 3A

Historical Cost Of Division Operating Return On Residual


Division
Investment Income Investment Income
X $645,000 $70,000 10.85% $5,500
Y 415,000 51,400 12.39% 9,900
Z 588,000 71,250 12.12% 12,450

Perhitungan 3B

Historical Cost Of Division Operating Return On Residual


Division
Investment Income Investment Income
X $258,000 $70,000 27.13% $44,200
Y 166,000 51,400 30.96% 34,800
Z 235,200 71,250 30.29% 47,730
sales Assets
Margin Turnover

22.87% 87.47%
15.37% 78.08%
14.96% 80.36%

You might also like