Recreation Equipment Company has several divisions that are investment centers. Data for the Boat Division and the Trailer Division are shown here: Boat Division: Operating income $90,000 Total assets at Jan 1 $670,000 Total assets at Dec 31 $710,000 Trailer Division: Operating Income $36,000 Total Assets at Jan 1 $230,000 Total Assets at Dec 31 $220,000 With regard to the efficient use of assets, the Boat Division has a higher ROI (Return on Investment) because it has the highest operating income. Is this true or False?