5. Westchester Company has the following data for this year:

	Bottling Division	Mixing Division
Average operating assets	$160,000	$400,000
Contribution margin	80,000	250,000
Operating income	40,000	60,000
Sales	200,000	600,000
Weighted-average cost of capital	18%	18%

Westchester Company has a target ROI of 18 percent.

Required:

Calculate the following amounts for each division:

a. Return on sales ratio

b. Operating investment turnover

c. ROI

d. Residual income