Nestl reviews investment center performance: Center A (Operating Income $1,500,000, Assets $12,000,000), Center B (Operating Income $2,500,000, Assets $18,000,000). Requirements: Calculate the return on investment

1. Nestlé reviews investment center performance: Center A (Operating Income $1,500,000, Assets $12,000,000), Center B (Operating Income $2,500,000, Assets $18,000,000).
   • Requirements:
     • Calculate the return on investment (ROI) for each center.
     • Analyze the performance using ROI.
     • Prepare a performance report for each center.
     • Recommend actions to improve ROI.