Answer:
Divisions                                              A                  B                         C
1) ROI                                                     23%              7.50%               10.40%
2) Residual income(loss)                    $428400    -$141200               $0        
3)a ROI                                                 reject            accept               reject  
3b) Residual income                         Accept            Reject             Accept      
Explanation:
Divisions                                              A                  B                         C
Sales                                           $15,300,000   $35,300,000     $20,240,000
Net operating income                 $703,800        $529,500          $526,240
operating Assets                         $3,060,000     $7,060,000      $5,060,000
required rate of return                 9.00%                9.50%                  10.40
ROI = Net operating income / average operating assets 
Residual income(loss) = controllable margin- required return* average operating expenses
  let controllable margin = net operating income
sales are primary incomes more like gross without any expenses deducted.
3a ) If performance is measured by ROI then the new rate of the investment must be higher than the ROI for a project to be accepted
3b) Residual income: for a project to be accepted it must have a positive effect on it and or should generate a positive residual income.