The following data pertain to the Whalen Division of Northern Industries. 
The margin at Whalen was exactly the same in Year 2 as it was in Year 1.
-The return on investment in Year 1 was:
Definitions:
Consumer Goods
Products and services that satisfy the needs and wants of consumers through their direct consumption or use.
William Levitt
An American real-estate developer known for popularizing the modern suburb with the development of the Levittown communities in the mid-20th century.
GI Bill
A law passed in 1944 that provided a range of benefits for returning World War II veterans (commonly referred to as GIs).
Homeowners
Individuals who own their homes, possessing both the dwelling and the land on which it stands.
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