Two investment centers at Marshman Corporation have the following current-year income and asset data:

	Investment Center A			Investment Center B
Investment center income	$	425,000		$	535,000
Investment center average invested assets	$	2,600,000		$	2,050,000

The return on investment (ROI) for Investment Center A is:

Multiple Choice

• 598.30%

• 24.50%

• 16.35%

• 40.00

• 19.50

  Carter Company reported the following financial numbers for one of its divisions for the year; average total assets of $4,250,000; sales of $4,675,000; cost of goods sold of $2,700,000; and operating expenses of $1,522,000. Assume a target income of 9% of average invested assets. Compute residual income for the division:

  Multiple Choice

• $40,770.

• $28,000.

• $70,500.

• $80,500.

• $177,750.