Cornerstone Exercise 10.1 Calculating Average Operating Assets, Margin, Turnover, Return on Investment (ROI) Objective 3 Cornerstone 10.1 Forchen, Inc., provided the following information for two of its divisions for last year: Sales Operating income Operating assets, January 1 Operating assets, December 31 Small Appliances Division S34,670,000 2,773,600 6,394,000 7,474,000 Cleaning Products Division $31,320,000 1,252,800 5,600,000 6,000,000 Required: 1. For the Small Appliances Division, calculate: a. Average operating assets b. Margin c. Turnover d. Return on investment (ROI) 2. For the Cleaning Products Division, calculate