Selected Data from Chering Division's Accounting Records Revealed the Following

question 39

Multiple Choice

Selected data from Chering Division's accounting records revealed the following:
$\begin{array}{lcc}\text { Sales } & \$ 825,000 \\\text { Average investment } & \$ 440,000 \\\text { Net operating income } & \$ 66,000 \\\text { Minimum rate of return (divisional cost of capital) } & 14 \%\end{array}$ Chering Division's return on sales (ROS) is:

• A)6.0%.
• B)8.0%.
• C)14.0%.
• D)15.0%.
• E)20.0%.

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Definitions:

Cones

Photoreceptor cells in the retina of the eye that function in bright light and enable the perception of color and fine detail.

Brain Damage

Physical harm to the brain that can result in impairments in cognitive function, physical abilities, or emotional regulation.

Visual Face Recognition

The cognitive process of identifying and discerning faces from other objects in the visual field, an essential component of social interaction and communication.

Visually Recognize

The ability to identify or acknowledge objects, symbols, or individuals through the process of seeing.