Jack & The Beanstalk Restaurant chain earned $125 million before tax profits in 2018. It paid 20% in tax. During the year it owned assets of $4 billion and had $3.25 billion in debt. Its (after-tax) ROE for the year was:

On average, an organization has one HR staff person for every _____ employees served by the department.

Fill in the blank(s) with the appropriate word(s).

The maximum transfer price from the buying division's standpoint is the

a) external purchase price. b) external purchase price + opportunity cost. c) total cost + opportunity cost. d) variable cost + opportunity cost.