1- Mason Corporation had $1,017,000 in invested assets, sales of $1,244,000, income from operations amounting to $236,000, and a desired minimum return of 15%.

The residual income for Mason Corporation is;

2- Blaser Corporation had $1,021,000 in invested assets, sales of $1,290,000, income from operations amounting to $222,000, and a desired minimum return of 13%. The return on investment for Blaser Corporation is

Round the percentage to one decimal place.