IFIX AUTO Inc. allows its divisions to operate as autonomous units. Their results for the current year were as follows:

	Consumer	Commercial	Truck
Revenues	$1,650,000	$900,000	$5,800,000
Current assets	210,000	152,500	419,000
Capital assets	870,000	630,000	1,590,000
Current liabilities	275,000	127,000	399,000
Net operating income	235,000	70,000	560,000
After-tax income	186,000	55,404	443,234
Weighted average cost of capital	9.5%	9.5%	9.5%

Required:

For each division compute the

a. return on sales

b. return on investment based on total assets employed

c. economic value added

d. residual income based on net operating income