ABC Company operates two divisions with the following sales and expense information for the month of August: Division 1: sales, $158,000; contribution margin ratio, 50%; direct fixed expenses, $33,500. Division 2: sales, $108,500; contribution margin ratio, 70%; direct fixed expenses, $20,750. ABC Company's total fixed expenses during August was $134,200. Required: Prepare a segmented income statement for ABC Company to determine the segment margin for Divisions 1 and 2 and the operating income for ABC Company. Total Company Division 1 Division 2 Sales Variable expenses Contribution margin Direct fixed expenses Segment margin Common fixed expenses Operating income ABC Company operates two divisions with the following operating information for the month of May: Division 1: sales, $188,000; operating income, $72,380; operating assets, $470,000. Division 2: sales, $114,000; operating income, $60,876; operating assets, $570,000. 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. Round Margin and ROI answers to the nearest whole percentage.) Division 1 Division 2 DuPont Performance Analysis: Revenues Operating Income Operating Assets Margin Turnover % % turns turns ROI % % b. Calculate each division's residual income. Division 1 Division 2 Residual Income