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

($millions)	Beverage Division				Cheese Division
Invested assets, beginning	$	2,664			$	4,457
Invested assets, ending		2,594				4,401
Sales		2,682				3,926
Operating income		350				635

Assume that each of the companys divisions has a required rate of return of 6%. Compute residual income for each division. (Enter your answers in millions.)

$ millions) Cheese Beverage Average assets Targeted return Target income Residual Income Cheese Beverage Operating income Less: Target income Residual income