2A. The following data are available for the Appliance Division of Homeware Company and the single product it sells: (3 marks) Average operating assets Annual fixed costs $4,500,000 840,000 Unit selling price 60 Variable cost per unit 36 How many units must the division sell each year to achieve an ROI of 16%? 2B. The Pacific Division reported the following results for the previous quarter: (2 marks) Sales Revenues Cost of Goods Sold Gross Margin Selling and administrative expenses Operating income $560,000 (400,000) 160,000 100,000 60,000 Operating assets at the beginning of the quarter were $240,000; at the end of the quarter, they were $300,000. The company requires a minimum rate of return of 13%. What was the division's residual income for the quarter?