Training Services Ltd. has two divisions= operating in the management training field. One division, Domestic, operates strictly in the United States; the other division, Foreign, operates exclusively in the Pacific Rim countries. Both divisions are evaluated, in part, based on a measure of ROI. For the most recent year, Domestic’s ROI was 14 percent and Foreign’s ROI was 8 percent. One of the tasks of upper management is to evaluate the relative performance of the divisions so that an appropriate performance pay bonus can be determined for each manager. In evaluating relative performance, provide arguments as to why the determination of relative performance should

a. include a comparison of the ROI measures of the two divisions.

b. not include a comparison of ROI measures of the two divisions.