Sales Electric division $8,100,000 Gasoline division $16,200,000 COGS (Costs of Goods Sold) Electric division $2,970,000 Gasoline division $7,830,000 Allocated Overhead Electric division $945,000 Gasoline division $2,295,000 S,G,&A (salaries, general, & administration) Expenses Electric division $526,500 Gasoline division $567,000 The Electric division had average operating assets totaling $15,660,000 for the year, and the Gasoline division had average operating assets of $20,520,000. Assume the cost of capital rate is 14%, and the company's tax rate is 20%. Calculate the residual income for each division