Items 1 and 2 are based on the following information:

The following are selected data for Lenley Manufacturing Company for the year ended 20X1.

Sales

$30,000,000

Average invested capital (total assets)

10,000,000

Total fixed assets

6,000,000

Net income

3,000,000

Net cash flow

5,000,000

Imputed interest rate

10%

Which of the following measures the return on investments for Lenley Manufacturing Company for the year?

  1. 2%
  2. 8%
  3. 10%
  4. 30%

Which of the following measures residual income for Lenley Manufacturing Company for the year?

  1. $1,000,000
  2. $2,000,000
  3. $3,000,000
  4. $6,000,000