Wescott Company has three divisions: A, B, and C. The company has a hurdle rate of 8 percent. Selected operating data for the three divisions are as follows:

	Division A		Division B		Division C
Sales revenue	$	1,255,000	$	920,000	$	898,000
Cost of goods sold		776,000		675,000		652,000
Miscellaneous operating expenses		64,000		52,000		53,100
Interest and taxes		48,000		41,000		41,500
Average invested assets		8,300,000		1,930,000		3,215,000

Wescott is considering an expansion project in the upcoming year that will cost $5 million and return $450,000 per year. The project would be implemented by only one of the three divisions.

Compute the new ROI and residual income for each division if the project was implemented within that division. (Loss amounts should be indicated by a minus sign. Do not round your intermediate calculations. Round "ROI" answers to 2 decimal places.) Division A ROI: Residual Income:
Division B ROI: Residual Income: Division C ROI: Residual Income: