Can you please show all the calculations.

The following information was extracted from the accounting system of the Western Division of JFIT Company:

Total assets at the beginning of the year $3,150,500

Total assets at the end of the year $6,495,500

Variable Operating cost $4,850,000

Fixed costs $7,100,250

Sales Revenue $13,185,000

Cost of Capital 11%

Performance Targets

Asset Turnover 2.2 times

Profit Margin (ROS) 10.50%

Required

a. Based on the return on investment (ROI), evaluate the performance of the Western Division of the company. (9 Marks)