XTreme Sports Company makes snowboards, downhill skis, cross$-$country skis, skateboards, surfboards, and in$-$line skates. The company has found it beneficial to split operations into two divisions

based on the climate required for the sport: Snow Sports and Non$-$Snow Sports. The following divisional information is available for the past year:

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Compute each division's residual income. Interpret your results. Are your results consistent with each division's ROI?

First enter the formula, then calculate each divisions residual income.