I dont understand 1 and 2 please help

1. Which of the following is an advantage of a decentralized organization? a. Allows for duplication of activities b. Enables managers to enhance goal incongruence c. Provides excellent training for potential future top-level executives d. Allows only top-level managers to make all decisions 2. Aguilera Industries is a division of a major corporation. Data concerning the most recent year appears below: Sales $24,000,000 Net operating income $1,525,000 Average operating assets $6,500,000 The division's return on investment (ROI) is closest to: a. 6.35% b. 23.46% c. 27.08% d. 20.73%