The following excerpt is from Coca-Cola Companys 2014 annual report filed with the SEC: Management evaluates the performance of our operating segments separately to individually monitor the different factors affecting financial performance. Our Company manages income taxes and certain treasury-related items, such as interest income and expense, on a global basis within the Corporate operating segment. We evaluate segment performance based on income or loss before income taxes. Below are selected segment data for Coca-Cola Company for the 2014 and 2013 fiscal years. Dollar amounts are in millions.

		Eurasia								Latin				North
		& Africa				Europe				America				America				Pacific
2014 Fiscal Year
Net operating revenues		$	2,730			$	5,536			$	4,657			$	21,479			$	5,746
Income before taxes			1,084				2,852				2,316				2,447				2,448
Identifiable operating assets			1,298				3,358				2,426				33,066				1,793
2013 Fiscal Year
Net operating revenues			2,763				5,334				4,939				21,590				5,869
Income before taxes			1,087				2,859				2,908				2,432				2,478
Identifiable operating assets			1,273				3,731				2,918				33,964				1,922

Required

a. Compute the ROI for each of Cokes geographical segments for each fiscal year. Which segment appears to have the best performance during 2014 based their ROIs?

b. Assuming Cokes management expects a minimum return of 30 percent, calculate the residual income for each segment for each fiscal year. Which segment appears to have the best performance based on residual income from 2013 to 2014? (Enter your answers in millions. Negative amounts should be indicated by minus sign. Round your percentage answers to 1 decimal place and other answers to nearest dollar amount.)