Exercise $10-12($Algo$)$ Evaluating New Investments Using Return on Investment $($ROI$)$ and Residual Income $[$L$010-1,$ LO$10-2]$

Selected sales and operating data for three divisions of different structural engineering firms are given as follows:

$\backslash$table$[[$Sales$,$Division A$,$Division B$,$Division C$],[$Average operating assets,$$12,720,000,$$$14,840,000,$$$26,500,000$