Racer Chemical Corporation has three divisions. To follow 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 Racer Chemical For the Year Ending December 31 (All information is in millions of dollars Functional Ingredients Consumer Markets Performance Materials Operating Income $5,720 $2,675 $4,810 Assets Sales Revenuc $10,000 $22,000 $10,700 $21.400 $18,500 $18,s00