Burger Publishing has two divisions which operate autonomously. Their results for 2015 were as follows: Indianapolis Bloomington Sales 8,000,000 9,000,000 Contribution Margin 5,000,000 6,000,000 Operating Income 3,000,000 4,000,000 Investment Base 9,000,000 11,000,000 Long-term Liabilities 1,100,000 5,000,000 The company’s desired rate of return is 20%. Which division has the lowest return on investment and lowest residual income?