Benjamin Joseph, Inc., has the following financial data for 2010 for its three regional divisions:

Required

Calculate return on sales (ROS) for each division for 2010. The sales in the North, Mid, and South Atlantic regions are $2,350,000, $1,450,000, and $500,000, respectively. Calculate investment (asset) turnover and ROI for each of the four measures of investment.

Historical Cost Current Cost Replacement Liquidation Operating Net Book Gross Book Region Income Value Value Cost Value North $55,000 $225,000 $450,000 $990,000 $350,000 Atlantic 310,000 Mid Atlantic 44,000 289,000 380,000 445,000 South 33,000 115,000 166,000 650,000 980,000 Atlantic