Marks Auto Shop Inc. allows its divisions to operate as autonomous units. Their results for the current year were as follows:

	Sport	Terrain	City
Revenues	$1,850,000	$920,000	$3,400,000
Current assets	268,000	155,800	1,255,000
Capital assets	1,250,000	430,000	890,000
Current liabilities	225,000	78,6000	795,000
Net operating income	228,000	250,000	350,000
After-tax income	159,600	175,000	245,000
Weighted average cost of capital	7%	7%	7%

Required:

For each division compute the

a. return on sales

b. return on investment based on total assets employed

c. economic value added

d. residual income based on net operating income