A food manufacturer reports the following for two of its divisions for a recent year.

($millions)	Beverage Division				Cheese Division
Invested assets, beginning	$	2,696			$	4,489
Invested assets, ending		2,610				4,417
Sales		2,698				3,942
Operating income		366				651

Assume that each of the companys divisions has a required rate of return of 7%. Compute residual income for each division. (Enter your answers in millions.)

S millions) Beverage Cheese Targeted return Target income Residual Income Beverage Cheese Residual income