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

$(8)$

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$,$$$12,000,000,$$$14,000,000,$$$25,000,000$