I need help with the excel equations that go in the yellow spaces.

Adams Corporation evaluates divisional managers based on ROI. Operating results for the 2 company's Northern Division for last year are given below: Sales Variable expenses Contribution margin Fixed expenses Net operating income $27,000,000 16,200,000 10,800,000 8,805,000 1995.000 10 Average divisional operating assets 12 The Northern Division has an opportunity to add a new product line as follows: 13 14 15 16 17 Adams Corporation's minimum acceptable rate of return 18 Required investment Net operating income 2,500,000 400,000 15%