WGF Technologies has reported the following financial information for the first quarter of the financial period.Financial performance indicatorMonth $1$Month $2$ROCE$32\mathrm{.}4\%25\mathrm{.}2\%$Operating profit margin$21\mathrm{.}4\%22\mathrm{.}3\%$Which statement is most relevant to the financial indicators of WGF$?$