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: