The Hunt Company has obtained the following data concerning its Cutting Department: Contribution to

The Hunt Company has obtained the following data concerning its Cutting Department:

Contribution to indirect expenses $ 60,000

Income “controllable” by the manager 40,000

Assets directly used by and identified with Cutting Depart 300,000

Assets under the “control” of the segment manager 250,000

What is the ROI percentage for the department manager?