Read the information and answer the following two questions.Fruta Division, one of the investment centres of Wholesale Fruits Inc., had net operating income in 20X6 of €324,000. The average assets employed by Fruta during 20X6 were €1,800,000.In January of 20X7, the division manager of the Fruta Division retired after 15 years to start a bookkeeping business. The chief executive officer (CEO) of Wholesale Fruits appointed you as the new division manager of Fruta. After assuming your new position, you discovered that most of Fruta’s manufacturing equipment needed to be replaced. You also found out that, at the end of 20X7, the previous division manager had disposed of some of the plant and equipment. In order to increase efficiency, you made a large investment to replace the obsolete equipment and to update the facilities. In 20X7, on a total of €4,000,000 of average assets employed, the division reported net operating income of €680,000.The CEO of Wholesale Fruits uses return on investment (ROI) to evaluate the performance of his division managers. He feels that your performance in running Fruta is not as good as the previous manager’s since the 20X7 ROI is much lower than it was in 20X6.What is the ROI for Fruta in 20X6?