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Consolidated Industries is a diversied manufacturer with business units organized as divisions, including the Reigis Steel Division. Consolidated monitors its divisions on the basis of both unit contribution and retum on investment (ROI), with investment dened as average operating assets employed. All investments in operating assets are expected to earn a minimum return of 12% before income taxes. Reigis's cost of goods sold is considered to be entirely variable; however, its administrative expenses do not depend on volume. Selling expenses are a mixed cost with onethird attributed to sales volume. The 2019 operating statement for Reigis follows. The division's operating assets employed were $315,250,000 at November 30, 2019, unchanged from the year before. REIGIS STEEL DIVISION Operating Statement For the Year Ended November 30, 2019 {0003 omitted) Sales revenue $176,000 Less expenses: Cost of goods sold $89,700 Administrative expenses 18,000 Selling expenses 15,300 123,000 Income from operations, before tax 5 53.000 I Required: 1. Calculate Reigis Steel Division's unit contribution if it produced and sold 2,900,000 units during the year ended November 30, 2019. {Round your answer to 2 decimal places.) 2 Calculate the following performance measures for 2019 for Reigis: a. Pretax ROI, based on average operating assets employed. {Round your answer to 2 decimal places.) b. Residual income (RI), calculated on the basis of average operating assets employed. {Enter your answer in whole dollats, not in thousands.)