Coolbrook Company has the following information available for the past year Stream Division River Division Sales revenue Cost of goods sold and operating expenses Net operating income Average invested assets $ 1,219,000 $ 1,802,000 883,000 1,291,000 $336,000 511,000 $ 1,120,000 $ 1,420,000 The company's hurdle rate is 6.76 percent. c. The company invests $247,000 in each division, an amount that generates $119,000 additional income per division. Stream Division River Division 37.79 | % 33.28 % ROI Residual Income (Loss)