Three divisions of Jameson Co. report the following sales and operating data: Fitness Training Spa Services Athletic Wear Sales $570,000 $820,000 Average operating assets $114,000 $164,000 $550,000 $110,000 Operating income $ 17,100 $ 24,600 $ 22,000 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. Fitness training Spa services Athletic wear ROI % do do do % % 2. Compute the residual income for each division. Residual income Fitness Training Spa Services Athletic Wear