Georgia Produce has two decentralized divisions (Peaches and Onions) that have decision making responsibility over the amount of resources invested in their divisions. Recent financial extracts for both divisions are presented below: Peaches Onions Fixed assets, gross $4,500 $7,200 Accumulated depreciation $2,700 $2,160 Other assets $900 $1,350 Liabilities $900 $1,800 Sales $12,150 $12,960 Net income after tax* $1,330 $1,810 Average age of fixed assets (years) 15 5 *Net income is after tax but before interest What is the Return on Investment (ROI) for each division?