Connor Cuts Inc. is a local landscaping company that operates three divisions: Kitchener, Waterloo, and Cambridge.

Selected sales and operating data for these three divisions are provided below:

$(1)$ A$.$ Calculate the ROI for each division using the formula provided by your instructor $($on the white board$).$

B$.$ Assume that each division is presented with an investment opportunity that would yield a $35\%$ rate of return, if performance is being measured by ROI, which division$($s$)$ will probably accept or reject the opportunity?

$\backslash$table$[[,$DIVISION,$],[,$Kitchener,Waterloo,Cambridge$],[$ROI$,,,],[\backslash$table$[[$Reject$/$accept new project with $35\%$ rate$],[$of return based on ROI? Select one.$]],$ACCEPT OR REJECT,ACCEPT OR REJECT,ACCEPT OR REJECT$]]$

$(2)$ Calculate the RI for each division using the formula provided by your instructor $($on the white board$)$:

$\backslash$table$[[,$DIVISION$],[,$Kitchener,Waterloo,Cambridge$],[$RI$,,,]]$

$(3)$ Which of the following is NOT a way to improve ROI?

A$.$ Increase sales

B$.$ Reduce expenses

C$.$ Increase assets

D$.$ None of the above