The company is amid evaluating the performance of its three (3) main division namely, Architecture Division, Interior Design Division and Landscape Division. Based on the gathered data last year, Architecture Division had an operating profit of RM29,400 with an average operating asset of RM119,000. Meanwhile, Interior Design Division reported RM19,600 operating profit with an average operating asset of RM34,000. The third division disclosed their operating profit at RM4,900 with an average operating asset of RM17,000. Calculate the Return on Investment (ROI) for the three division and advise the management which division shows the best performance and possible reasons for the results.