Luke Company has three divisions: Peak, View, and Grand. The company has a hurdle rate of 6.51 percent. Selected operating data for the three divisions follow:

		Peak		View		Grand
Sales revenue	$	337,000	$	224,000	$	302,000
Cost of goods sold		197,000		105,000		182,000
Miscellaneous operating expenses		44,000		34,000		39,000
Average invested assets		1,210,000		910,000		1,095,000

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%.))

	Peak		View		Grand
Return on Investment		%		%		%

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)