A company operates five different factories, located in Vancouver, Edmonton, Toronto, Montreal, and Halifax. The total company operating income is $1,976,286. The following information was collected for each location: Vancouver Edmonton Toronto Montreal Halifax Sales $3,900,000 $4,888,000 $1,872,910 $832,000 $520,260 Materials 1,664,988 1,560,468 520,468 156,468 104,468 Direct labour 832,936 1,654,536 614,536 156,936 291,720 Variable overhead 488,800 176,800 145,600 31,200 42,536 Other operating expenses 622,258 288,704 238,290 366,184 72,644 Current investment 4,732,000 5,720,000 2,080,000 728,000 312,000 (a) Your answer is incorrect. Determine which factory has the highest return on investment. (Round answer to 1 decimal place, e.g. 15.2%.) Halifax factory has the highest ROI, at %