XYZ Publishing has two divisions which operate autonomously. Their results for 2016 were as follows:

	New York	New Jersy
Sales	7,000,000	8,000,000
Contribution Margin	4,000,000	5,000,000
Operating Income	2,000,000	3,000,000
Investment Base	8,000,000	13,000,000
Long-term Liabilities	1,000,000	3,000,000

The companys desired rate of return is 10%.

Which division has the lowest return on investment and lowest residual income?

A. New Jersy, New Jersy

B. New York, New York

C. New York, New Jersy

D. New Jersy, New York

E. Both measures are identical