Exercise $11-6($Algo$)$ Contrasting Return on Investment $($ROI$)$ and Residual Income $[$LO$11-1,$ LO$11-2]$

Tan Corporation of Japan has two regional divisions with headquarters in Osaka and Yokohama. Selected data on the two divisions follow:

$\backslash$table$[[,$Division$],[$Sales$,$Osaka,Yokohama$],[$Net operating income,$$10,200,000,$$$32,000,000$