Accounting The current controllable margin for Henry Division is $93000. Its current operating assets are $300000. The division is considering purchasing equipment for $90000 that will increase annual controllable margin by an estimated $12000. If the equipment is purchased, what will happen to the return on investment for Henry Division? 

• A decrease of 7.1% 
• A decrease of 12.1% 
• An increase of 12.9% 
• A decrease of 4.1%

I keep getting 17.43% and then subtract 21% and my answers are not matching any of the above. 

The following information is available for Halle Department Stores:

Average operating assets

$700,000

Controllable margin	68,000
Contribution margin	190,000
Minimum rate of return	8%

How much is Halle's residual income?

• $12000 
• $134000 
• $632000 
• $56000.