ROI, Return On Sales, and Asset Turnover Roberts, Inc., has the following financial results for the years 2010 through 2012 for its three regional divisions:
|
Revenue
|
2010
|
2011
|
2012
|
|
Southwest
|
$15,000
|
$22,000
|
$26,000
|
|
Midwest
|
6,600
|
7,200
|
7,000
|
|
Southeast
|
12,500
|
12,800
|
13,300
|
|
Total
|
$34,100
|
$42,000
|
$46,300
|
|
Net Operating Income
|
|
Southwest
|
$1,100
|
1,200
|
1,400
|
|
Midwest
|
1,250
|
1,500
|
1,550
|
|
Southeast
|
900
|
1,200
|
1,600
|
|
Total
|
$3,250
|
$3,900
|
$4,560
|
|
Average Total Assets
|
|
Southwest
|
$14,000
|
$14,000
|
$16,500
|
|
Midwest
|
4,200
|
4,200
|
4,200
|
|
Southeast
|
5,300
|
5,600
|
5,600
|
|
Total
|
$23,500
|
$23,800
|
$26,300
|
Required: Calculate return on sales (ROS), asset turnover (AT) and return on investment (ROI) for each division and for the firm as a whole for each of the three years 2010, 2011, and 2012.