27. Anguiano Inc. reported the following results from last year's operations Sales Variable expenses Contribution margirn Fixed expenses Net operating income S 10,500,000 8,210,000 2,290,000 1,555,00 735,000 company's average operating assets were $5,000,000. Last year's return on investment (ROID was closest to a. b. c. d. 7.0% 14.7% 45.8% 47.6% ter 15: Financial Statement Analysis 28. Feiler Corporation has total current assets of $483,000, total current liabilities of $347,000, total stockholders' equity of $1,057,000, total plant and equipment (net) of $1,031,000, total assets of $1,514,000, and total liabilities of $457,000. The company's current ratio is closest to: a. 0.32 b. 0.30 c. 1.39 d. 0.95