Marcos Trade Corporation has two divisions: the Pacific division and the Atlantic division. Following are their operating data for 2000 :

1. Calculate the ROI for each division. - . fowr 7,5 ?。
2. Interpretive Question: On the basis of this return. which division appears $t 0$ have the better performance? Why?

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Pacific Atlantic Division Division Revenue..... Net income $100,000 $100,000 8,000 7,000 Total assets 50,000 40,000 Stockholders' equity. 24,000 16,000 Long-term debt 23,000 20,000