Three divisions of Jameson Co. report the following sales and operating data: Athletic Wear $600,000 $120,000 Fitness Training. Spa Services Sales $710,000 $960,000 Average operating assets $142,000 $192,000 Operating income. $ 28,400 $ 38,400 $ 30,000 Minimum required rate of return 10% 12% 10% 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 % 2. Compute the residual income for each division. Residual income Fitness Training Spa Services Athletic Wear