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	$	1,285,000	$	1,034,000	$	1,030,000
Cost of goods sold		794,000		759,000		748,000
Miscellaneous operating expenses		70,000		58,000		59,000
Interest and taxes		54,000		47,000		47,000
Average invested assets		9,338,000		2,212,000		3,639,000

Wescott is considering an expansion project in the upcoming year that will cost $5.6 million and return $510,000 per year. The project would be implemented by only one of the three divisions.

6. Compute the new ROI and residual income for each division if the project was implemented within that division. (Loss amounts should be entered with a minus sign. Enter your ROI percentage answers to 2 decimal places, (i.e., 0.1234 should be entered as 12.34%.))

Division A _________% Residual Income (loss) ______

Division B _________% Residual Income (loss)_______

Division C _________%Residual Income (loss)______