Turnover..... Margin .......... Minimum required rate of return........ 14% 62,000 ? Average operating assets Sales................. Net operating income.... Division A Division B $500,000 ? ? $520,000 $100,000 $20,300 1.25 4 ? 3.9% Residual income. ? 25.00 $6,000 $267000 1. Division A's sales are: 2. Division A's residual income is: 3 Division B's average operating assets is:ject, which o