22. (6 points) Tapir Inc. operates with three divisions: Brazil, Columbia, Argentina. Below are selected results for each division over the last two years. Revenues: Brazil 2021 3,120,000 2020 2,000,000 Columbia 5,250,000 5,000,000 Argentina 8,000,000 7,000,000 Operating Income: Brazil 240,000 140,000 Columbia 625,000 700,000 Argentina 1,200,000 980,000 Average Total Assets: Brazil 1,200,000 900,000 Columbia 4,500,000 4,400,000 Argentina 6,600,000 6,125,000 Number of Managers: Brazil 6 5 Columbia 14 14 Argentina 12 10 a. Calculate Return on Assets (ROA) for Tapir Inc. in 2021 and 2020 (report percentages rounded two decimals). b. Calculate Return on Sales (ROS) for Tapir Inc. in 2021 and 2020 (report percentages rounded two decimals). C. Industry Averages are 15% for ROA and 10% for ROS in 2021 and 2020. Discuss Tapir's performance compared to industry averages (do not repeat calc's from above, discuss key performance).