Veach Division has total assets $($net of accumulated depreciation$)$ of $$462,000$ at the beginning of year $1.$ One of the assets is a machine that has a net book value of $$48,720.$ Expected divisional income in year $1$ is $$55,440$ including $$2,940$ in income generated by the machine $($after depreciation$).$ Veach's cost of capital is $10$ percent. Veach is considering disposing of the asset today $($the beginning of year $1).$

Required:

a$.$ Veach computes ROI using beginning$-$of$-$the$-$year net assets. What will the divisional ROI be for year $1$ assuming Veach retains the asset?

b$.$ What would divisional ROI be for year $1$ assuming Veach disposes of the asset for its book value and there is no gain or loss on the sale?

Note: Enter your answer as a percentage rounded to $1$ decimal place $($i$.$e$.,32\mathrm{.}1).$

c$.$ Veach computes residual income using beginning$-$of$-$the$-$year net assets. What will the divisional residual income be for year $1$ assuming Veach retains the asset?

d$.$ What would divisional residual income be for year $1$ assuming Veach disposes of the asset for its book value and there is no gain or loss on the sale?

$\backslash$table$[[$a$.$ ROI before disposal,$],[$b$.$ ROI after disposal,$],[$c$.$ Residual income before disposal,$],[$d$.$ Residual income after disposal,$]]$