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

	Division A	Division B	Division C
Sales	$6,000,000	$10,200,000	$8,100,000
Average operating assets	$1,460,000	$5,800,000	$1,400,000
Net operating income	$296,000	$908,000	$182,000
Minimum required rate of return	15%	12%	13%

Requirement 1 Compute the return on investment (ROI) for each division using the formula stated in terms of margin and turnover. (Round all calculations to 2 decimal places, e.g., .1234 as 12.34. Omit the "%" sign in your response.) ROI Division A DIVISIOn ? Division C Requirement 2- Compute the residual income for each division. (Leave no cells blank, be certain to enter "O" wherever required. Negative amounts should be indicated by a minus sign Omit the "$" sign in your response.) DivisionA Division B Division C Residual income Requirement 3 Assume that each division is presented with an investment opportunity that would yield a 10% rate of return (a)lf performance is being measured by ROI, which division or divisions will probably accept the opportunity? Reject? DivisionA DIVISIOn ? Division C (Click to select) v (Click to select) v (Click to select) v (b)lf performance is being measured by residual income, which division or divisions will probably accept the opportunity? Reject? Division A Division B Division C (Click to select) v Click to select) v Click to select) v