Please help with this question, answer all parts and show all of your work. Consolidated Industries is a diversified manufacturer with business units organized as divisions, including the Reigis Steel Division.

Consolidated monitors its divisions on the basis of both unit contribution and return on investment $($ROI$),$ with investment defined as

average operating assets employed. All investments in operating assets are expected to earn a minimum return of $11\%$ before income

taxes.

Reigis's cost of goods sold is considered to be entirely variable; however, its administrative expenses do not depend on volume.

Selling expenses are a mixed cost with one$-$third attributed to sales volume. The $2022$ operating statement for Reigis follows. The

division's operating assets employed were $$281,750,000$ at November $30,2022,$ unchanged from the year before.

Required:

Calculate Reigis Steel Division's unit contribution if it produced and sold $2,700,000$ units during the year ended November $30,2022.$

$($Round your answer to $2$ decimal places.$)$

Calculate the following performance measures for $2022$ for Reigis:

a$.$ Pretax ROI, based on average operating assets employed. $($Round your answer to $2$ decimal places.$)$

b$.$ Residual income $($RI$),$ calculated on the basis of average operating assets employed. $($Enter your answer in whole dollars, not in

thousands.$)$