Luke Company has three divisions: Peak, View, and Grand. The company has a hurdle rate of 6 percent. Selected operating data for the three divisions follow:

		Peak		View		Grand
Sales revenue	$	325,000	$	220,000	$	298,000
Cost of goods sold		216,000		123,000		202,000
Miscellaneous operating expenses		45,000		36,000		39,000
Average invested assets		1,100,000		990,000		1,000,000

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.)