The Water Management Company has two operating divisions, the Service Division and the Irrigation Division. The company evaluates the performance of its divisions using the return on investment (ROI) measure. The following information pertains to the two divisions as of the end of the current year. Total Service Division 8,000 $400,000 Imigation Division 250 $1,000,000 Units repaired; Units produced and sold Level of investment in operating assets $1,400,000 Expenses Direct materials Direct labor Overhead Selling/administrative (S&A) costs Total Expenses 40,000 200,000 25,000 15,000 $280,000 400,000 200,000 250,000 150.000 $1,000,000 440,000 400,000 275,000 165.000 $1,280,000 The company requires a minimum return on investment of 12%. Required: Compute the Return on Investment (ROI) measure for both divisions and the company as a whole. Based on ROI alone which division had the better performance? (Round ROI measures to the nearest whole percent.)