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

	Division A			Division B			Division C
Sales	$	5,300,000		$	9,300,000		$	8,400,000
Average operating assets	$	1,060,000		$	4,650,000		$	1,680,000
Net operating income	$	233,200		$	781,200		$	138,600
Minimum required rate of return		13.00	%		16.80	%		10.00	%

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		%		22.00	%
Division B		%		16.80	%
Division C		%		8.25	%

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