Heather Smith Cosmetics (HSC) manufactures a variety of products and is organized into three divisions (investment centers): soap products, skin lotions, and hair products. HSC considers its intangibles to be real, controllable assets that should be considered in performance measurement, and uses EVA to reverse the GAAP accounting-related distortions to NOPAT and capital (i.e., GAAP requires intangible assets be expensed, HSC wants those capitalized for performance measurement). 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 are given in columns (A) and (B), respectively: Required: 1. Calculate the return on investment (ROl) 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