please give used formulas

Come and rank for departments com based on the return on The highest ranking should be scared and the lowering the mar Calculate residual income for and rank the four departments Column is based on the residual comments) The highest rang should be scored as and the lowest ranking should be 20 10 Parta Part Department Sw ang Cost of Goods Operatine Sand Expenses Operating ricorne AD Operating 21 BON Bao percent NO edil Inco dallars) Heidi VO A 52,000,000 5 1,200,000 15 1.000.000 00.000 300,000 150,000 275.000 125,000 300,000S 500,000 $1,750,000 200,000 $400,000 1.800.000 6000005 90,000 500.000 45.600 104.400 400,000 DOO Parach department manager has been presented with a newestment opportunity that promise to which departmentary to correct the opportunity of their performance med mass 1. O 2. Mesidual income 1. Eva based on a Department 2.Evaluated badon Residual Income TO 20 21 A B D 23 the department comptothebased on t? Ein a way that a no cantanderyd 2 marts Why will the departments accept or reject if they are evaluted based on Residual income? Explain your answer in a way that a non-accountant can understand. (2 marks) 39 30