Marys Auto Shop Inc. allows its divisions to operate as autonomous units. Their results for the current year were as follows: Sport Terrain City Revenues $2,200,000 $995,000 $6,600,000 Current assets 290,000 90,000 620,000 Capital assets 870,000 660,000 1,590,000 Current liabilities 100,000 100,000 500,000 Net operating income 230,000 40,000 600,000 After-tax income 184,000 32,000 480,000 Weighted average cost of capital 10% 10% 10% Required: For each division compute (to two decimal) the:

1. Return on sales in %

2. Return on investment (to two decimal) based on total assets employed in %

3. Economic value added 4. Residual income based on net operating income