Recreation Equipment Company has several divisions that are investment centers. Data for the Boat Division and the Trailer Division are shown here: 
With regard to the efficient use of assets, the Boat Division has a higher ROI (Return on Investment)because it has the highest operating income.
Definitions:
Least-Squares Fit
A method of estimating the parameters of a model by minimizing the sum of the squares of the differences between the observed and predicted values.
Pass%
The percentage of individuals or units that meet or exceed a defined benchmark or standard.
Standard Error
A measure of the statistical accuracy of an estimate, often used to quantify the uncertainty in the mean of a population estimated from a sample.
Pearson's Correlations
A measure of the linear correlation between two variables, ranging from -1 to 1, where 1 means a perfect positive linear correlation, and -1 means a perfect negative linear correlation.
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