Both the e-Learning division and the Tablet Computer Division are investment centers for Smart Touch Learning. Below is information for both divisions for the month of October:

e-Learning Division

Sales revenue $7,500,000

Variable expenses $5,225,000

Contribution margin $2,275,000

Fixed expenses $1,825,000

Operating income $450,000

Tablet Computer Division

Sales revenue $5,243,600

Variable expenses ?

Contribution margin ?

Fixed expenses $282,800

Operating income ?

The average operating assets for the e-Learning division is $2,500,00. The average operating assets for the Tablet division are $6,500,000, and the contribution margin ratio is 24%. Assume both divisions have a target rate of return of 16%, weighted average cost of capital of 40%, and effective tax rate of 30%. Find the ROI for both divisions.