You must prepare a return on investment analysis for the regional manager of Veggie Burgers. This growing chain is trying to decide which outlet of two alternatives to open. The first location (A) requires a $500,000 investment and is expected to yield annual net income of $85,000. The second location (B) requires a $200,000 investment and is expected to yield annual net income of $42,000. Compute the return on investment for each Veggie Burgers alternative and then make your recommendation in a one-half page memorandum to the regional manager. (The chain currently generates an 18% return on total assets.)