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	$	337,000	$	226,000	$	307,000
Cost of goods sold		205,000		111,000		199,000
Miscellaneous operating expenses		40,000		32,000		36,000
Average invested assets		1,350,000		960,000		1,075,000
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.)