RevisionQ-ROI/RI

return for new project 15,000/100,00=15%
15% < 16%, therefore co should reject this project for division
ROI-without project 100,000/800,00=12.5%
ROI-with project (100,000+15,000)/(800,000+100,000)=12.8%
in this case, division manger would like accecpt

RI-without project pofit 100,000
less: interest 16% x 800,000 -128,000
profit/loss -28,000

RI-with project profit 115,000
less: intersst -144,000
P/L -44,000
pls correct me.