Sunland Industries has manufactured prefabricated houses for over 20 years. The houses are constructed in sections that are assembled on customers' lots. Sunland expanded into the precut housing market when it accuired Miramichi Company, one of its suppliers. In this market, various types of lumber are precut into the appropriate lengths, banded into packages, and shipped to customers' lots for assembly. Sunland designated the Miramichi division as an investment centre. Sunland uses the return on imvestment as a performance measure and defines investinent as the average operating assets Management bopuses are based in part on the ROL. All imestments are expected to earn a minimum rate of return of 14. Miramichis ROI has ranged from 20.6% to 23.3% after it was acquired. Miramichi had an investment opportunity in 2022 that had an estimated ROI of 18\%. Miramichi's management decided against the investment because it believed the investment would decrease the division's overall ROI. Selected financial information for Miramichi is presented below. The division's average operating assets were 57,645 , 000 for the yeat 2022 Calculate the following performance measures for 2022 for the Miramichi division: eTextbook and Media