Jairncorp has three independent segments.

Segment A Segment B Segment C

Sales $ $6,200,000$ $ $35,000$ $ $14,900$

Net operating income $ $1,265,000$ $ $11,500$ $ $700$

Average operating assets $ $7,200,000$ $ $62,000$ $ $15,000$

Minimum required rate of return $16\%12\%16\%$

Required:

Determine the ROI and Residual Income for each.