The Following Data Are Available for the Three Divisions of Barnum

The following data are available for the three divisions of Barnum Company: $\begin{array}{llll}&\text { Division } X&\text { Division } Y&\text { Division } Z\\\text { Income } & \text { (a) } & \$ 45,000 & \text { (i) } \\\text { Revenue } & \text { (b) } & \text { (e) } & \$ 84,000 \\\text { ROI } & 15 \% & (\mathrm{f}) & 12 \% \\\text { Invested capital } & \$ 150,000 & \text { (g) } & \$ 35,000\\\text { Return on sales } & 8 \% & 9 \% & (\mathbf{j}) \\\text { Cost of capital } & \mathbf{1 2} \% & (\mathbf{h}) & 10 \% \\\text { C apital turnover } & (\text { c) } & 2.5 & (\mathbf{k}) \\\text { Residual income } & \text { (d) } & \$ 15,000 & \text { (1) }\end{array}$ Required: Provide the missing data.