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Kevin Hall, founded by a former vice-president of Wildhorse Industries, has been manufacturing prefabricated houses for the past five years. To compete with Wildhorse. Keyin also expanded into the precut housing market by acquiring one of its suppliers, Presser Company. After designating Presser as an investment centre, Kevin next decided to use the ROl as a performance measure and to give managers bonuses that are partly based on the ROl. Kevin defines investments as average productive assets and expects a minimum return of 13% beforeincome taxes. Presser's ROI has averaged 17.5% since it was acquired In 2022, Presser found an investment opportunity that would have an estimated ROl of 16%. After analyzing the opportunity. Presser's mansgement finally decided not to make the investment because management did not want the division's overall ROI to decrease The 2022 income staternent for Presser follows. The division had operating assets of $22.05 million at the end of 2022 , which was a 5% increase over the 2021 year-end balance. Calculate the following performance measures for 2022 for the Presser division