6.1 The owner of Shrek Toys has recently expanded his business in order to add a product line. In addition to toys, the company will now sell shirts. The company has a minimum rate of return of 12%. Sales Toys P600,000 Shirts P 200,000 Controllable Margin 120,000 10,000 Average operating assets 900,000 200,000 Instructions: For both investment centers, compute the: a) Return on Investments (ROI) b) Residual Income