A company operates five different factories, located in Vancouver, Edmonton, Toronto, Montreal, and Halifax. The total company operating income is $1,919,278. The following information was collected for each location: Vancouver Edmonton Toronto Montreal Halifax Sales $3,787,500 $4,747,000 $1,818,884 $808,000 $505,253 Materials 1,616,960 1,515,455 505,455 151,955 101,455 Direct labour 808,909 1,606,809 596,809 152,409 283,305 Variable overhead 474,700 171,700 141,400 30,300 41,309 Other operating expenses 606,636 282,042 232,022 355,974 70,700 Current investment 4,595,000 5,555,000 2,020,000 707,000 303,000 (a) Determine which factory has the highest return on investment. (Round answer to 1 decimal place, e.g. 15.2%.) factory has the highest ROI, at %.