Joy Bower Corporation has production plants in Elko, Wells, and Pahrump. Following is a summary of the results for 2019:

Plant	Revenues	Expenses	Investment Base (Gross Assets)
Elko	$440,000	$222,000	$4,400,000
Wells	$442,000	$177,000	$4,150,000
Pahrump	$670,000	$244,000	$7,300,000

Required:

A. Assuming that the three plants are treated as profit centers, prepare a schedule showing which plant manager appears to have done the best job. Please make sure you indicate which plant manager is doing the best.

B. Assuming the three plants are treated as investment centers, prepare a schedule showing which plant manager appears to have done the best job. Please make sure you indicate which plant manager is doing the best.

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D Joy Bower Corporation Plant Comparisons Based on Treatment as Profit Centers Elko Wells Pahrump Revenues Expenses Net income B Joy Bower Corporation Plant Comparisons Based on Treatment as Investment Centers Elko Wells Pahrump Net income Gross Assets Return on Investment