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 $ 196,000 $ 147,000 $ 16,415 $ 171,500 2 88,200 34,300 23,030 205,800 3 1,470,000 1,149,540 201,880 1,078.000 4 1,225,000 735,000 270,480 1,372,000 Calculate return on investment and rank department performances. (Round answers to O decimal places, eg, 10%.) Department ROI Rank 1 % 2 % 3 % > 4 % 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 tA 2 GA $ 3 $ A 4 ta