The following data pertain to three divisions of Nevada Aggregates, Inc. The companys required rate of return on invested capital is 8 percent.

	Division A		Division B	Division C
Sales revenue		?			$	10,000,000				?
Income	$	440,000			$	2,110,000				?
Average investment		?			$	2,660,000				?
Sales margin		30	%			?				35	%
Capital turnover		2				?				?
ROI		?				?				30	%
Residual income		?				?			$	123,000

Required: 2. Suppose Division As sales margin increased to 35 percent, while its capital turnover remained constant. Compute the divisions new ROI.