Three divisions of Jameson Co. report the following sales and operating data:

ROI Fitness training % Spa services % Athletic wear %Sales $560,000 $810,000 $500,000 Average operating assets $112,000 $162,000 $100,000 Operating income 5 22,400 $ 32,400 $ 25,000 Minimum required rate of return 14% 16% 14% Fitness Training Spa Services Athletic Wear Residual income