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

	Division A			Division B			Division C
Sales	$	15,300,000		$	35,300,000		$	20,240,000
Average operating assets	$	3,060,000		$	7,060,000		$	5,060,000
Net operating income	$	703,800		$	529,500		$	526,240
Minimum required rate of return		9.00	%		9.50	%		10.40	%

Required:

1. Compute the return on investment (ROI) for each division using the formula stated in terms of margin and turnover.

2. Compute the residual income (loss) for each division.