The area manager of the Sheridan Restaurants is considering two possible expansion alternatives. The required investments, expected controllable margins, and the ROIs of each are as follows:

Project	Investment	Controllable Margin	ROI
Winnipeg	$300,000	$100,000	33.33%
Regina	$700,000	$200,000	28.57%

The Sheridan segment has currently $5,000,000 in invested capital and a controllable margin of $1,500,000. Which one of the following projects will increase the Sheridan divisions current ROI?

• A.

  Only the Regina option

• B.

  Only the Winnipeg option

• C.

  Both the Winnipeg and Regina options

• D.

  Neither the Winnipeg nor the Regina options