Adams Corporation evaluates divisional managers based on RO1. Operating results for the company's Northern Division for last year are given below: \begin{tabular}{|l|r|} \hline Sales & $27,000,000 \\ Variable expenses & 16,200,000 \\ \hline Contribution margin & 10,800,000 \\ Fixed expenses & 8,805,000 \\ \hline Net operating income & $1,995,000 \\ \hline Dhisional operabing assets & \\ \hline \end{tabular} The Northern Oivision has an opportunity to add a new product iline as follows: \begin{tabular}{lr} \hline Hequired imestment & $2,500,000 \\ Net operating income & $400,000 \\ \hline \end{tabular} Adams Corporatfon's minimum acceptable rate of return 15% Required: Compute the following: (Use cells A4 to B17 from the given information to complete this question.) Northern Division ROI for last year Northern Division ROI if new product line is added Determine whether the Northern Division manager will ACCEPT or REJECT the new product line based on ROI. Northern Division residual income for last year Northern Division residual income if the new product line is added Determine whether the Northern Division manager will ACCEPT or REJECT the new product line based on residual income