Three divisions of Jameson Co. report the following sales and operating data Fitness TrainingServices 530,000 780,000 $ 600,000 Spa Ath Wear Sales Average operating assets Operating income Minimum required rate of return $ 106,000 156,000 120,000 $ 21,200 31,200 30,000 13% 15% 13% Required: the ROl for each division, using the formula stated in terms of margin and turnover Fitness training Spa services Athletic wear 2. Compute the residual income for each division Fitness Train Residual income 3. Assume that each division is presented with an investment apportunity that would yield a rate of return of 21%. a. If performance is being measured by ROI, which division or divisions will probably accept the opportunity? Fitness Training Spa Services Athletic Wear