Ready Products Inc. operates two divisions, each with its own manufacturing facility. The accounting system reports the following data for 2019:

HEALTH CARE PRODUCTS DIVISION
Income Statement
For the Year Ended December 31, 2019 (000s)
	Revenues	$	600
	Operating costs		470
	Operating income	$	130

COSMETICS DIVISION
Income Statement
For the Year Ended December 31, 2019 (000s)
	Revenues	$	600
	Operating costs		400
	Operating income	$	200

Ready estimates the useful life of each manufacturing facility to be 15 years. As of the end of 2019, the plant for the health care division is 4 years old, while the manufacturing plant for the cosmetics division is 6 years old. Each plant had the same cost at the time of purchase, and both have useful lives of 15 years with no salvage value. The company uses straight-line depreciation and the depreciation charge is $70,000 per year for each division. The manufacturing facility is the only long-lived asset of either division. Current assets are $300,000 in each division.

Replacement costs and liquidation values for the manufacturing facilities for the period that Ready has been operating is as follows:

						Liquidation Value
	Year	Replacement Cost				Health Care				Cosmetics
	2018		$	1,250,000			$	600,000			$	900,000
	2019			1,300,000				500,000				1,000,000

Required:

(Round your answers to 2 decimal places.)

1. Compute return on investment (ROI) for each division using the current historical cost of divisional assets (including current assets) as the investment base.

2. Compute ROI for each division, incorporating current-cost estimates as follows:

a. Current gross book value (GBV) of long-lived assets plus book value of current assets.

b. Current replacement cost of long-lived assets plus book value of current assets.

c. Current liquidation value of long-lived assets plus book value of current assets.