Tootsie Roll Industries has two business segments, one for operations in the United States and one for operations in Mexico and Canada. The following information (in thousands) comes from a recent annual report.

	Year 2								Year 1
	United States				Mexico and Canada				United States				Mexico and Canada
Sales	$	499,660			$	46,325			$	487,185			$	41,184
Net assets		821,335				25,402				832,260				25,740
Net earnings		55,074				1,200				42,554				1,399

Required:

a. Find the ROI for each segment for each year.

b. Find and analyze segment ROI by using the DuPont method.