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1 Dust Co has two divisions, A and B. Each division is currently considering the following separate projects:
Division A Division B
Capital required for the project $32·6 million $22·2 million
Sales generated by project $14·4 million $8·8 million
Operating profit margin 30% 24%
Cost of capital 10% 10%
Current return on investment of division 15% 9%
If residual income is used as the basis for the investment decision, which Division(s) would choose to invest in the project?
A Division A only
B Division B only
C Both Division A and Division B
D Neither Division A nor Division B
答案:
1 A
Division A: Profit = $14·4m x 30% = $4·32m
Imputed interest charge = $32·6m x 10% = $3·26m
Residual income = $1·06m
Division B: Profit = 8·8m x 24% = $2·112m
Imputed interest charge = $22·2m x 10% = $2·22m
Residual income = $(0·108)m
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