Joey Bauer Corporation has production plants in Sacramento, Dallas, and Seattle. Following is a summary of the results for 2009: Plant Revenues Expenses Investment base (gross assets) Sacramento $ 450,000 $ 225,000 $ 4,500,000 Dallas 450,000 180,000 3,375,000 Seattle 675,000 247,500 7,200,000 a. If the plants are treated as profit centers, which plant manager appears to have done the best job? b. If the plants are treated as investment centers, which plant manager appears to have done the best job? (Assume the plant managers are evaluated by return on investment on gross assets.) c. Do the results of profit center analysis and investment center analysis give different findings? If so, why?