Evaluate the two departments for Moxie Products.

	Department 1	Department 2
Total assets	$138,000,000	$46,000,000
Non-interest-bearing liabilities	$9,000,000	$4,600,000
Net operating income after taxes	$24,000,000	$11,800,000
Required rate of returns	12%	11%

Required:

1. Compare the year's performance of the two departments in terms of ROI and RI.
2. Which department has created the most wealth for Moxie shareholders in the past year?