\begin{tabular}{|l|l|r|} \hline \multicolumn{1}{|c|}{} & \multicolumn{1}{c|}{ A } & \multicolumn{1}{c|}{ B } \\ \hline 1 & \multicolumn{1}{|c|}{} & \\ \hline 2 & Adams Corporation evaluates divisional managers based on RO1. Operating results for \\ \hline 3 & & $27,000,000 \\ 4 & Sales & 16,200,000 \\ \hline 5 & Variable expenses & 10,800,000 \\ 6 & Contribution margin & 8,805,000 \\ \hline 7 & Fixed expenses & $1,995,000 \\ \hline 8 & Net operating income & \\ \hline 9 & & $9,500,000 \\ \hline 10 & Divisional operating assets & \\ \hline 11 & & \\ \hline \end{tabular} 12 The Northern Division has an opportunity to add a new product line as follows: 13 Adams Corporation's minimum acceptable rate of return 15% 19 Required: 20 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 REJCT the new product line based on residual income