12. Company Sigma has two departments where Net Income, Assets and Return on investment (RO) tracked. Compute ROI Net Income Average Assets ROI Dept A $350,000 $900,000 $100,000 $550,000 Dept The company is implementing a target income of 10% of average assets. Compute the residual income floss for each department Net Income Average Assets Target Income Residual income (Loss) Dept A $350,000 $900,000 Dept $100,000 $550,000 14. Company Kappa is considering an investment with an immediate payment of $45,000 and provides cash inflows of $9,000 annually for 7 years. What is the investment's Payback Period