The following are comparative data submitted by three companies in the food services:

Required:
1. What advantages are there to breaking down the ROI computation into two separate elements, margin and turnover?
2. Fill in the missing information above, and comment on the relative performance of the three companies in as much detail as the data permit. Make specific recommendations about how to improve the ROI.

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Company B Sales.. Operating income.. Average operating assets Margin.... Turnover... Return on investment... ? S1000,000 $300,000 $ ? $ 42,000 $ $ 140,000 $ 500,000 $600,000 4% ? ? 7% ?