1. What is the Return on Investment (ROI) for Center A?

2. What is the Residual Income (RI) for Center B assuming that the new compensation plan is implemented? Assume that current assets would be charged at 3% and fixed costs at 15%.

\begin{tabular}{|l|r|r|r|r|r|l|} \hline Center & \multicolumn{1}{|l|}{ Cash } & Receivables & Inventories & Fixed Asset & Total Investment & Profit \\ \hline A & $5,000 & $15,000 & $20,000 & $60,000 & $100,000 & $12,000 \\ \hline B & $6,000 & $24,000 & $30,000 & $120,000 & $180,000 & $21,600 \\ \hline C & $8,000 & $24,000 & $32,000 & $96,000 & $160,000 & $25,600 \\ \hline D & $12,000 & $30,000 & $36,000 & $120,000 & $198,000 & $35,640 \\ \hline \end{tabular}