Exercise $10-12$ Evaluating New Investments Using Return on Investment $($ROI$)$ and Residual Income LO$10-1,$ LO$10-2]$

Selected sales and operating data for three divisions of different structural engineering firms are given as follows:

$\backslash$table$[[,$DuNV$1510,$Division,DHVI$510$n C$],[$Sales$,$$$,6,500,000,$$$,10,500,000,4,9,600,800$