ABC Company operates two divisions with the following operating information for the month of May: Division 1: sales, $120,000; operating income. $36,000; operating assets, $300,000. Division 2: sales, $80,000; operating Income, $40,000; operating assets, $400,000. ABC Company expects a minimum return of 10% should be earned from all investments. Required: a. Prepare ABC Company's ROI analysis using the DuPont model for each division. (Round Turnover rate answers to one decimal place.) DuPont Performance Analysis: Revenues Operating Income Operating Assets Margin Turnover ROI b. Calculate each division's residual income. Residual Income Division 1 Division 2 Division 1 Division 2 % % turns % turns %