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

	Division A			Division B			Division C
Sales	$	6,500,000		$	10,500,000		$	9,600,000
Average operating assets	$	1,300,000		$	5,250,000		$	1,920,000
Net operating income	$	364,000		$	1,008,000		$	273,600
Minimum required rate of return		21.00	%		19.20	%		18.00	%

Required:

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		%			%
Division B		%			%
Division C		%		14.25	%

2.

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