Problem II - Performance Evaluation and Transfer Pricing Divisional Performance (20 points) Just BrandIt Company has two divisions that report on a decentralized basis. Their results for 2021 were as follows: Sales Operating Income Average Assets Capital Employed Hat $200,000 Bicycle $400,000 $ 25,000 $ 55,000 $ 50,000 $100,000 $ 75,000 $210,000 16% 16% Weighted average cost of capital Required: Assuming JustBrandIt has a 40% tax rate, compute the following amounts for each division (show all workings): a. Return on investment (ROI). b. Residual income if the desired rate of return is 25 percent. c. EVA. d. Turnover. e. Margin.