Data for the North, South, East, and West divisions of Free Bird Company are as follows:

Sales

Operating Income

Invested Assets

Return on Investment

Profit Margin

Investment Turnover

North

$860,000

(a)

(b)

17.5%

7.0%

(c)

South

(d)

$51,300

(e)

(f)

4.5%

3.8

East

$1,020,000

(g)

$680,000

15.0%

(h)

(i)

West

$1,120,000

$89,600

$560,000

(j)

(k)

(l)

a. Determine the missing items, identifying each by the letters (a) through (l). If required, round percents and investment turnover to one decimal place.

a.	$fill in the blank 1
b.	$fill in the blank 2
c.	fill in the blank 3
d.	$fill in the blank 4
e.	$fill in the blank 5
f.	fill in the blank 6										%
g.	$fill in the blank 7
h.	fill in the blank 8										%
i.	fill in the blank 9
j.	fill in the blank 10										%
k.	fill in the blank 11										%
l.	fill in the blank 12

b. Determine the residual income for each division, assuming that the minimum acceptable return on investment established by management is 12%.

Division	Residual Income
North Division	$fill in the blank 13
South Division	$fill in the blank 14
East Division	$fill in the blank 15
West Division	$fill in the blank 16