“i know headquarters wants us to add that new product line,” said dell havasi, manager of billings company’s office products division. “but i want to see the numbers before i make any move. our division’s return on investment (roi) has led the company for three years, and i don’t want any letdown.” billings company is a decentralized wholesaler with five autonomous divisions. the divisions are evaluated on the basis of roi, with year-end bonuses given to the divisional managers who have the highest rois. operating results for the company’s office products division for the most recent year are given below: sales $ 21,200,000 variable expenses 13,405,600 contribution margin 7,794,400 fixed expenses 5,950,000 net operating income $ 1,844,400 divisional operating assets $ 4,240,000