CK Three divisions of Jameson Co. report the following sales and operating data: Fitness Spa Athletic Training Services Wear Sales $ 690, 000 $890,060 $700, 000 Average operating assets $172, 500 $ 222, 500 $ 140, 090 Operating income $ 27 , 600 $ 35, 600 $ 35,000 Minimum required rate of return 12% 14% 12% Required: 1. Compute the ROI for each division, using the formula stated in terms of margin and turnover. ROI Fitness training % Spa services Athletic wear 2. Compute the residual income for each division. Fitness Training Spa Services Athletic Wear Residual income