News World Group has two major divisions: Print and Internet. Summary financial data (in millions) for 2013 and 2014 are as follows: The two division managers' annual bonuses are based on division ROI (defined as operating income divided by total assets). If a division reports an increase in ROI from the previous year, its management is automatically eligible for a bonus: however, the management of a division reporting a decline in ROI has to present an explanation to the News World Group board and is unlikely to get any bonus. Carol Mays, manager of the Print division, is considering a proposal to invest $760 million in a new computerized news reporting and printing system. It is estimated that the new system's state-of-the-art graphics and ability to quickly incorporate late-breaking news into papers will increase 2015 division operating income by $176 million. News World Group uses a 20% required rate of return on investment for each division. Use the DuPont method of profitability analysis to explain differences in 2014 ROIs between the two divisions. Use 2014 total assets as the investment base. Determine the formulas needed, then calculate the ROI for both divisions in 2014