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

	Division A	Division B	Division C
Sales	$6,900,000	$9,500,000	$7,600,000
Average operating assets	$1,580,000	$4,800,000	$3,000,000
Net operating income	$293,000	$892,000	$420,000
Minimum required rate of return	16%	13%	14%

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 B	%
Division C	%

Requirement 2:

Compute the residual income for each division. (Leave no cells blank, be certain to enter "0" wherever required. Negative amounts should be indicated by a minus sign. Omit the "$" sign in your response.)

	Division A	Division B	Division C
Residual income	$	$	$