There are two production segments (A & B) in Beta Company, the data for April was as follows: sales revenue for the segments are 150,000, 100,000 respectively, the variable cost for the segments are 50,000, 40,000 respectively, the traceable fixed cost for the segments are 30,000, 20,000 respectively, and the common cost for the company is 60,000, then the net income for the two segments A & B respectively if the common costs should be allocated to segments based on the sales revenue of each segment is

1. 70,000 and 40,000
2. 34,000 and 16,000
3. 50,000
4. None of the other answers

If the residual income is -20,000 and the net operating income $65,000, then the minimum required return is

1. 45,000
2. 85,000
3. 65,000
4. None of the other answers