Coolbrook Company has the following information available for the past year:

River Division Stream Division

Sales revenue $ $1,208,000$ $ $1,816,000$

Cost of goods sold and operating expenses $888,0001,294,000$

Net operating income $ $320,000$ $ $522,000$

Average invested assets $ $1,050,000$ $ $1,510,000$

The company$$s hurdle rate is $6\mathrm{.}51$ percent.

Required:

$1)$Calculate return on investment $($ROI$)$ and residual income for each division for last year.

$2)$Recalculate ROI and residual income for each division for each independent situation that follows:

$2$A$)$Operating income increases by $9$ percent.

$2$B$)$Operating income decreases by $8$ percent.

$2$C$)$The company invests $$246,000$ in each division, an amount that generates $$119,000$ additional income per division.

$2$D$)$Coolbrook changes its hurdle rate to $4\mathrm{.}51$ percent.