Heather Smith Cosmetics (HSC) manufactures a variety of products and is organized into three divisions (investment centers): soap products, skin lotions, and hair products. Information about the most recent year's operations follows. The information includes the value of intangible assets, including research and development, patents, and other innovations that are not included on HSC's balance sheet. Were these intangibles to be included in the financial statements (as they are for EVA), the increase in the balance sheet and the increase in after-tax operating income would be as given below: Intangibles Effect on Value of Operating Average Division Total Assets Intangibles $59,998,000 32,998,000 54,998,000 Income Income Soap products Skin lotions $3,248,000 2,748,000 4,998,000 5.008 998,000 5,998,000 698,000 $1,498,000 S 7,998,000 Hair products Minimum desired rate of return 998,000 Cost of capital 4.008 Required: 1. Calculate the return on investment (ROI) for each division. (Round your answers to 2 decimal places. (i.e. 1234 12.34%)) 2. Calculate the residual income (RI) for each division. 3. Calculate EVA for each division Soap Products Skin Lotions Hair Products 1. Retun on investment (ROI) % % % 2. Residual income (RI) EVA