Segment A Segment B

Net Income 5000 30000

Sales 60,000 750,000
Investment 24000 500,000
net income as % of sales 8.33% 4.0%
Turnover of investment 2.5 1.5
ROI 20.8% 6.0%
Minimum ROI pesos 4800 30000
Minimum ROI % 20% 6%
Residual Income 200 0
Segment C Segment D
9000 90,000
135000 1,800,000
45000 1200000
6.67% 5%
3 1.5
20% 7.50%
6750 120,000
0.15 10%
2250 -30,000