Haam Inc. operates with three divisions: Central, Atlantic, Pacific. Below are selected results for each division over the last two years.

a. Calculate Return on Assets (ROA) for Haam in 2022 and 2021 (report percentages rounded two decimals).

b. Calculate Return on Sales (ROS) for Haam in 2022 and 2021 (report percentages rounded two decimals).

c. Industry Averages are 15% for ROA and 10% for ROS in 2022 and 2021. Discuss Haams performance compared to industry averages (do not repeat calcs from above).

\begin{tabular}{|c|c|c|} \hline Revenues: & 2022 & 2021 \\ \hline Central & 1,560,000 & 1,600,000 \\ \hline Atlantic & 2,625,000 & 2,500,000 \\ \hline Pacific & 4,000,000 & 4,100,000 \\ \hline Operating Income: & & \\ \hline Central & 120,000 & 110,000 \\ \hline Atlantic & 312,500 & 290,000 \\ \hline Pacific & 420,000 & 362,500 \\ \hline Average Total Assets: & & \\ \hline Central & 1,200,000 & 1,130,000 \\ \hline Atlantic & 1,900,000 & 2,000,000 \\ \hline Pacific & 2,800,000 & 2,500,000 \\ \hline Number of Managers: & & \\ \hline Central & 4 & 5 \\ \hline Atlantic & 9 & 10 \\ \hline Pacific & 11 & 10 \\ \hline \end{tabular}