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

	Division A			Division B			Division C
Sales	$	7,400,000		$	11,400,000		$	10,500,000
Average operating assets	$	1,480,000		$	2,850,000		$	2,100,000
Net operating income	$	481,000		$	1,197,000		$	393,750
Minimum required rate of return		28.00	%		42.00	%		25.00	%

1. Compute the return on investment (ROI) for each division using the formula stated in terms of margin and turnover. (Round your answers to 2 decimal places.)

	Margin		Turnover		ROI
Division A		%		times		%
Division B		%		times		%
Division C		%		times		%

2. Compute the residual income (loss) for each division. (Loss amounts should be indicated by a minus sign. Round your "Required rate of return" to 2 decimal places.)

	Division A		Division B		Division C
Average operating assets
Required rate of return		%		%		%
Required operating income
Actual operating income
Required operating income (above)
Residual income (loss)