Selected sales and operating data for three divisions of different structural engineering firms are given as follows:

	Division A			Division B			Division C
Sales	$	5,600,000		$	9,600,000		$	8,700,000
Average operating assets	$	1,120,000		$	3,200,000		$	1,740,000
Net operating income	$	263,200		$	835,200		$	169,650
Minimum required rate of return		16.00	%		26.10	%		13.00	%

Required: 1. Compute the return on investment (ROI) for each division using the formula stated in terms of margin and turnover. (Round your Turnover answers to 2 decimal places. Round your Margin and ROI percentage answers to 2 decimal places (i.e., 0.1234 should be entered as 12.34).) Margin Turnover ROI Division A Division B Division C 2. Compute the residual income (loss) for each division. (Loss amounts should be indicated by a minus sign. Round your Required Rate of Return percentage answers to 2 decimal places (i.e. 0.1234 should be entered as 12.34).]) Division A Division EB Division C Average operating assets Required rate of return Required operating income Actual operating income Required operating income (above) Residual income (loss)