A. Universal Corporation has two divisions, T and U, classified as investment centers. posted Net Income and Total Assets for 2008, shown below:
T U
Net Income P 350,000 P 550,000
Total Assets 1,500,000 2,800,000

On the basis of the net profits which of the two divisions is performing well? If the
ROI is computed would you still have the same opinion? Discuss your answers.