Irvin Chemical Corporation has three divisions. Following is division information from the most recent year.

For each of the three divisions, calculate sales margin, capital turnover, and return on investment (ROI).

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Division Information for Irvin Chemical For the Year Ending December 31 (All information is in millions of dollars) Functional Ingredients Sales Operating Assets Income Revenue $22,100 $6,188 $13,000 Consumer Markets $1,290 $4,375 $10,750 $14,000 $21,500 $17,500 Performance Materials