Residual income for the hum division

Question

Problem: The Hum Division of the Ho Company reported the following data for last year:

Sales                                         $800,000
Operating expenses                    $650,000
Interest expense                          $50,000
Tax expense                                $30,000
Stockholders’ equity                   $200,000
Average operating assets            $600,000
Minimum required rate of return         12%

A. The residual income for the Hum Division last year was:
       
B. The return on investment last year for the Hum Division was: