P13.3 (ROI) China Group has a division with capital employed of $10 million that currently earns an ROI of 15% per year. It can make an additional investment of $2 million for a five-year life, with no scrap value. The average net profit from this investment would be $280,000 per annum after depreciation. The division's cost of capital is 9%. Calculate the ROI and residual income for the following