Schulz GmbH, a German company, set an 18 percent target rate of return for its U.S. division for 2010. For 2010, the U.S. division generated $39,000,000 of revenue on average assets of $25,000,000. The division's variable costs were 45 percent of sales, and fixed costs were $6,750,000. Compute the following items for the U.S. division for 2010:

a. ROI

b. Residual income

c. Profit margin

d. Asset turnover