Sleepy Owl Company allows its divisions to operate as autonomous units. Their results for the current year were as follows: Revenues Current assets Capital assets Current liabilities Net operating income After-tax income Weighted average cost of capital Pillow $2,250,000 800,000 1,000,000 350,000 220,000 143,000 8.5% Blanket $500,000 152,500 400,000 75,000 60,000 39,000 8.5% Bed Sheet $4,800,000 1,435,000 1,750,000 540,000 480,000 312,000 8.5% Required a. Return on sales b. Return on investment based on total assets employed c. Economic value added d. Residual income based on net operating income