A company operates five different plants, located in Vancouver, Edmonton, Toronto, Montreal, and Halifax. The total company operating income is $1,900,275. The following information was collected for each location:

Instructions
(a) Determine which plant has the highest return on investment. Show your calculations.
(b) Assume that the company requires a minimum return of 10% on the current investment. Which plant has the highest residual income? Show your calculations.
(c) Compare your answers in parts (a) and (b) and indicate whether they are the same or different. Explain why.

Montreal 75 $800,000 150,450 150,900 30,000 352,600 700,000 Halifax S500,250 100,450 280,500 40,900 70,000 300,000 Vancouver Edmonton Toronto Sales Materials Direct labour Variable overhead Other operating expenses Current investment S3,750,000 $4,700,000 $1,800,8 1,600,950 800,900 470,000 600,500 4,550,000 1,500,450 1,590,900 170,000 280,000 5,500,000 500,450 590,900 140,000 230,000 2,000,000