The Alpha Division of Mayfield Company had an operating income of \($135,000\) and net assets of \($560,000\). Mayfield has a required rate of return of 14 percent. Alpha has an opportunity to increase operating income by \($32,000\) with a \($92,000\) investment in assets. Compute Alpha Divi¬ sion’s return on investment and residual income currently and if it undertakes the project.