Hubbard division of the Market Company has an opportunity to invest in a new project. The project will yield an incremental operating income of $$41,500$ on average invested assets of $$475,000.$ Hubbard currently has net operating income of $$210,000$ on average invested assets of $$2,065,000.$ Market Company requires a $7\%$ rate of return on new projects.

A$.$ What is Hubbards ROI before making an investment in the project? B$.$ What is Hubbards residual income before making an investment in the project?

C$.$ What is Hubbards ROI after making the investment in the project?D$.$ What is Hubbards residual income after making the investment in the project?