Westerville Company reported the following results from last year's operations:

Sales	$ 1,200,000
Variable expenses	420,000
Contribution margin	780,000
Fixed expenses	600,000
Net operating income	$ 180,000
Average operating assets	$ 600,000

At the beginning of this year, the company has a $137,500 investment opportunity with the following cost and revenue characteristics:

Sales	$ 220,000
Contribution margin ratio	60	% of sales
Fixed expenses	$ 99,000

The company's minimum required rate of return is 20%.

6. What is the ROI related to this year's investment opportunity?