An investment center of Lannigan Company reported operating income of $360,000 on total operating assets of $2,660,000 c the current year. The company has established a target ROI of 16.00% for the investment center. Last year, the investment cent was 12.80%. Required: a. Calculate the return on investment for the investment center for the current year. Note: Round your answer to 1 decimal place. b. Compare its performance with both the performance from the previous year and the target ROI. a. Return on investment b. The division % its own performance from the previous year and of the target ROI established by company management.