Luke Company has three divisions: Peak, View, and Grand. The company has a hurdle rate of 5.26 percent. Selected operating data for the three divisions follow:

		Peak		View		Grand
Sales revenue	$	342,000	$	233,000	$	315,000
Cost of goods sold		215,000		118,000		187,000
Miscellaneous operating expenses		41,000		31,000		30,000
Average invested assets		1,330,000		950,000		1,085,000

Required: 1. Compute the return on investment for each division. (Enter your ROI answers as a percentage rounded to two decimal places, (i.e., 0.1234 should be entered as 12.34%.)) 2. Compute the residual income for each division. (Loss amounts should be indicated by a minus sign. Round your answers to nearest whole dollar.)