One item is omitted from each of the following computations of the rate of return on investment:

Rate of Return on Investment

=

Profit Margin

×

Investment Turnover

24%

=

15%

×

(a)

(b)

=

8%

×

2.50

12%

=

(c)

×

0.80

24%

=

12%

×

(d)

(e)

=

10%

×

1.60

Determine the missing items, identifying each by the appropriate letter.