Exercise $11-14($Algo$)$ Evaluating New Investments Using Return on Investment $($ROI$)$ and Residual Income $[$LO$11-1,$ LO$11-2]$

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

$\backslash$table$[[,$Division A$,$Division B$,$Division C$],[$Sales$,$$$12,640,000,$$$35,800,000,$$$20,640,000$