Consolidated Industries is a diversified manufacturer with business units organized as divisions, including the Relgis Steel Division. Consolidated monitors its divisions on the basis of both unit contribution and return on investment (ROI), with investment defined as average operating assets employed. All investments in operating assets are expected to earn a minimum return of 12% before income taxes Relgis's cost of goods sold is considered to be entirely variable: however, Its administrative expenses do not depend on volume Selling expenses are a mixed cost with one-third attributed to sales volume. The 2019 operating statement for Reigis follows. The division's operating assets employed were $348,750,000 at November 30, 2019, unchanged from the year before, RTGES STEL DIVISION Operating statement for the Year Ended November 30, 2013 Os omitted sales revenge LASS expenses Coat of goods sold $101,950 Ministrative expenses 20,000 Selling expenses 17.100 Ineon tros operations, before tax $196,000 139.050 $36.950 Required: Calculate Regis Steel Division's unit contribution if it produced and sold 3,100,000 units during the year ended November 30, 2019. (Round your answer to 2 decimal places.) 2. Calculate the following performance measures for 2019 fot Reigis a. Pretax ROI, based on average operating assets employed. (Round your answer to 2 decimal places.) b. Residual income (R), calculated on the basis of average operating assets employed. (Enter your answer in whole dollars, not in thousands) per unit 1. Contribution margin 20. Relum on Investment 2b. Residual income