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44 LO 3 WOO 14.25 The following data relate to the Chinese Division of Chee Incorporated. Profit = sales - total cost 180,000 - (60,000 + 40,000) Sales $180 000 80.000 Direct variable costs $60 000 200.000 Direct fixed costs $40 000 Invested capital Average invested capital $200 000 ROI = profit/investment Required rate of return 20% 40% Residual Income: profit before tax - (required rate of return x average invested capital) Required 80.000 -(20% x 200,000) Determine: 40.000 a. the return on investment b. the residual income