Please answer both. Thank you.

Carson, Inc. provided the following information: Operating income $1,500,000 Net sales $14,000,000 Average total assets $2,000,000 Target rate of return 25% What is the firm's asset turnover ratio? (Round answer to two decimal places.) A. 4.48 B. 4.00 OC. 12.44 D.7.00 Concord, Inc. provided the following information for its two divisions: Division A Division B Net sales $150,000 $1,000,000 Operating income $47,000 $218,400 Average assets $310,000 $5,660,000 Minimum target rate of return 13.0% 13.0% Calculate the residual income for the Division A. A. $6,700 B. $47,000 C $103,000 OD. $27,500