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

The company's hurdle rate is $7\mathrm{.}51$ percent.

Required:

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

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

a$.$ Operating income increases by $9$ percent.

b$.$ Operating income decreases by $9$ percent.

c$.$ The company invests $$251,000$ in each division, an amount that generates $$107,000$ additional income perion.

d$.$ Coolbrook changes its hurdle rate to $5\mathrm{.}51$ percent.

Complete this question by entering your answers in the tabs below.

Req $1$

Req $2A$

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

Note: Enter your ROI answers as a percentage rounded to two decimal places, $($i$.$e$.,0\mathrm{.}1234$ should be entered as $12\mathrm{.}34\%.)$