Three divisions of Jameson Co. report the following sales and operating data: Sales Average operating assets Operating income Minimum required rate of return Fitness Training $570,000 $114,000 $ 17,100 105 Spa Services $ 820,000 $164.000 $ 24,600 121 Athletic Wear $550,000 $110,000 $ 22,000 100 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 1% % % 2. Compute the residual income for each division Fitness Training Spa Services Athletic Wear Residual income 3. Assume that each division is presented with an investment opportunity that would yield a rate of return of 20% a. If performance is being measured by ROI, which division or divisions will probably accept the opportunity? Fitness Training Spa Services Athletic Wear