The Y&E Division of the Alberta Co. has an income of $159,040 with an ROI of 28%. The company's required rate of return on division investments is 23%. Calculate the division's residual income. Residual Income The B&B Division of the Quebec Co. requires a 13% rate of return. During a recent year B&B Division had a net income of $443,200 and a residual income of $263,150. Calculate the division's ROI. % Division's ROI