Mesopotamian Materials Inc. (MMI) has two decentralized divisions (Ur and Babylon) that have decision making responsibility over the amount of resources invested in their divisions. Recent financial extracts for both divisions are presented below: Ur Babylon Fixed assets, gross $2,500 $4,000 Accumulated depreciation $1,500 $1,200 Other assets $ 500 $ 750 Liabilities S 500 $1,000 Sales $6,750 $7,200 Net income after tax* $ 743 $1,008 Average age of fixed assets (years) 15 *Net income is after tax but before interest MMI's weighted average cost of capital (WACC) is 11.5%. The MMI measures division performance based on the book value of net assets. The producer price index 15 years ago was 100, 116 five years ago, and currently is 125. Ur can increase its ROI by: increasing product contribution margin increasing sales volume reducing discretionary expenses all of the choices are correct