1. compute ROI for each division. Food Division Flower Division Vitamin Division Division net income $ 275,000 $ 425,000 $ 350,000 Division assets $ 1,400,000 $3,200,000 $ 2,500,000 ROI 2. compute residual income for each division. Tire and Auto Clothing and books Retail products Division net income $ 820,000 $ 500,000 $ 4,600,000 Division net assets $ 4,200,000 $ 2,600,000 $ 10,600,000 Required return 10% 10% 10% Residual income