Win Company Has the Following Data:
Dixie Company Has a Target

Win Company has the following data:
Dixie Company has a target ROI of 20%.
Required: Calculate the following amounts for each division:
$$\begin{array} { l r r } & \text { Division A } & \text { Division B } \\\text { Sales } & \$ 400,000 & \$ 300,000 \\\text { Contribution margin } & 160,000 & 125,000 \\\text { Operating income } & 80,000 & 30,000 \\\text { Average operating assets } & 320,000 & 200,000 \\\text { Cost of capital } & 15 \% & 15 \%\end{array}$$ A. Margin ratio
B. Turnover ratio
C. ROI
D. Residual income
E. EVA