1- Dartford Company reported the following financial data for one of its divisions for the year; average investment center total assets of $3,900,000; investment center income $670,000; a target income of 12% of average invested assets. The residual income for the division is:

2- Carter Company reported the following financial numbers for one of its divisions for the year; average total assets of $4,110,000; sales of $4,535,000; cost of goods sold of $2,560,000; and operating expenses of $1,382,000. Compute the division's return on investment: