Mersey Company's industrial photofinishing division, Vale, incurred the following costs and expenses in the last period.

		Variable	Fixed
	Direct materials	$228,000
	Direct labour	171,000
	Factory overhead	79,800	$47,880
	General, selling, and administrative	34,200	54,720
	Totals	$513,000	$102,600

During the period, Vale produced 342,000 units of industrial photo prints, which were sold for $2 each. Mersey's investment in Vale was $570,000 and $798,000 at the beginning and ending of the year, respectively. Mersey's weighted average cost of capital is 15%.

Determine Vale's return on investment for the year. (Round answer to 0 decimal places.): ______%

Calculate Vale's residual income (loss) for the year. (If answer is negative, please use parenthesis. Round answer to 0 decimal places.): $______

How many industrial photo print units did Vale have to sell during the year to break even? (Round answer to 0 decimal places.): ______units

What was Vale's contribution margin for the year? (Round answer to 0 decimal places.): $______