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Nicholson Co sells mobile telephones. It supplies its customers with telephones and wireless telephone connections.Customers pay an annual fee plus a monthly charge based on calls made.
The company has recently employed a consultant to install a balanced scorecard system of performance measurementand to benchmark the results against those of Nicholson Co’s competitors. Unfortunately the consultant was called
away before the work was finished. You have been asked to complete the work. The following data is available.
Nicholson Co
Operating data for the year ended 30 November 2013
Sales revenue$480 million
Sales attributable to new products$8 million
Average capital employed$192 million
Profit before interest and tax$48 million
Average numbers of customers1,960,000
Average number of telephones returned for repair each day10,000
Number of bill queries12,000
Number of customer complaints21,600
Number of customers lost117,600
Average number of telephones unrepaired at the end of each day804

Calculate the following ratios and other statistics for Nicholson Co forthe year ended 30 November 2013.
(i) Return on capital employed;
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