Kyle Corporation provides the following information for the Product Division and Service Division for the year.

$\backslash$table$[[,$Product Division,Service Division,$],[$Net sales,$$,440,000,660,000],[$Operating income,,$205,000,235,000],[$Average total assets,$700,000,560,000,],[$Target rate of return,$10\mathrm{.}0\%,10\mathrm{.}0\%,]]$

Requirement $1.$ Calculate the return on investment for each division. $($Enter answers as a percent rounded to the nearest hundredth percent, $x.xx\%)$

The return on investment for the Product Division is $\%$

The return on investment for the Service Division is $\%$

Requirement $2.$ Which division has the highest ROI?

$$

Requirement $3.$ Calculate the residual income for each division. $($Round answers to the nearest whole dollar.$)$

The residual income for the Product Division is

The residual income for the Service Division is

$$

Requirement $4.$ Which division has the highest residual income?