$18,250,000 $2,400,000 $500,000 Exhibit 14–4 Data for Nationwide Services Note: A summarized…

                   $18,250,000 $2,400,000 $500,000 Exhibit 14–4 Data for Nationwide Services Note: A summarized corporate balance sheet would not balance with the investment center balance sheets because of the existence of general corporate assets and liabilities. 608 Chapter 14 Performance Measurement, Balanced Scorecards, and Performance Rewards the Kansas City investment center should generate a higher asset turnover and raise its ROI. Sales prices, volume and mix of products sold, expenses, and capital asset acquisitions and dispositions aff ect ROI. Return on investment can be increased through various management actions including Denver San Diego Kansas City Operating Income $1,158,000 $169,000 $148,000

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