Three divisions of Jameson Co. report the following sales and operating data Fitness TrainingServices Athletic Wear Spa Sales Average operating assets Operating income Minimum required rate of return S 540,000 790,000 650,000 S 108,000 $ 158,000 130,000 S 27,000 S39,500 39,000 14% 16% 14% Required 1. Compute the ROI for each division, using the formula stated in terms of margin and turnover ROI Fitness training Spa services Athletic wear %i 2. Compute the residual income for each division Fitness Training Spa Services Athletic Wear Residual income