Megamart, a retailer of consumer goods, provides the following information on two of its departments (each considered an investment center).

Investment Center		Sales		Net Income	Average Invested Assets
Electronics	$	10,500,000	$	826,500	$	4,350,000
Sporting goods		7,800,000		656,000		4,100,000

Assume a target income level of 11.7% of average invested assets. Compute residual income for each department.