The Plastics Division of Minock Manufacturing currently earns $\backslash (\backslash$$ $3\mathrm{.}28\backslash )$ million and has divisional assets of $\backslash (\backslash$$ $20\backslash )$ million. The division manager is considering the acquisition of a new asset that will add to profit. The investment has a cost of $\backslash (\backslash$$ $5,442,000\backslash )$ and will have a yearly cash flow of $\backslash (\backslash$$ $1,452,500\backslash ).$ The asset will be depreciated using the straight$-$line method over a five$-$year life and is expected to have no salvage value. Divisional performance is measured using ROI with beginning$-$of$-$year net book values in the denominator. The company's cost of capital is $7$ percent. Ignore taxes.

Required:

a$.$ What is the divisional ROI before acquisition of the new asset?

b$.$ What is the divisional ROI in the first year after acquisition of the new asset?

Note: For all requirements, enter your answers as a percentage rounded to $1$ decimal place $($i$.$e$.,32\mathrm{.}1).$