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

($millions)	Beverage Division				Cheese Division
Invested assets, beginning	$	3,350			$	6,400
Invested assets, ending		3,250				6,300
Sales		2,701				3,945
Operating income		369				760

Assume that each of the companys divisions has a required rate of return of 10.00%. Compute residual income for each division. (Enter your answers in millions.)

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