The following data pertain to three divisions of Nevada Aggregates, Inc. The companys required rate of return on invested capital is 8 percent. (Round "Capital turnover" answers to 2 decimal places.)

	Division A		Division B		Division C
Sales revenue	$8,700,000		$41,400,000
Income	$1,740,000		$8,280,000
Average investment	$8,700,000		$10,350,000
Sales margin	20	%		%	25	%
Capital turnover	1.00
ROI	20	%		%	20	%
Residual income					$507,000