Bryson Ltd specialises in golf equipment and has two divisions (1) the Golf Clubs Division and (2) the Golf Ball Division The following information relates to the two divisions: Golf Clubs Division Golf Ball Division Sales $20,000,000 $12,000,000 Variable Costs $10,000,000 $4,800,000 Fixed Costs $6,000,000 $2,800,000 Investment $24,000,000 $32,000,000 Bryson Ltd has a required rate of return of 15%.

2a) Calculate the return on investment (ROI) for each division.

2b) Calculate the residual income (RI) for each division.