Northern Pride Inc., a diversified company, operates four departments. The company has collected the following departmental information for 2020:

Department		Sales		Cost of Goods Sold		Operating Expenses		Current Investment
1		$ 256,000		$ 192,000		$ 21,440		$ 224,000
2		115,200		44,800		30,080		268,800
3		1,920,000		1,501,440		263,680		1,408,000
4		1,600,000		960,000		353,280		1,792,000

Calculate return on investment and rank department performances. (Round answers to 0 decimal places, e.g. 10%.)

Department		ROI		Rank
1		%		1324
2		%		3412
3		%		4213
4		%		2341

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Calculate residual income and rank department performances. Assume that the company requires a minimum return on the current investment of 5%.

Department		RI		Rank
1		$		3412
2		$		1324
3		$		3412
4		$		2413