2) The Yard Company is located in Toronto, Ontario. The company has developed a new product. The variable and fixed cost of the new product is $30 and $20 respectively. The company expects to sell 5,000 of the items per year. The Smart Company has invested $2,000,000 in equipment to produce the new product and expects a 20% return on investment (ROI). Calculate the ROI and the company's selling price for one item. Explain the importance of return on investment