Luke Company has three divisions: Peak, View, and Grand. The company has a hurdle rate of 6.26 percent. Selected operating data for the three divisions follow:

		Peak		View		Grand
Sales revenue	$	330,000	$	238,000	$	309,000
Cost of goods sold		216,000		112,000		183,000
Miscellaneous operating expenses		37,000		35,000		36,000
Average invested assets		1,360,000		880,000		1,115,000
2. Compute the residual income for each division. (Loss amounts should be indicated by a minus sign. Round your answers to nearest whole dollar.)

Peak View Grand Residual Income (Loss)