3. Assume the following sales data for a company: 2020 2019 2018 If 2018 is the base year, what is the percentage increase in sales from 2018 to 2019? A) 76.900 B) 30% C) 40% D) 71.4% $945,000 877,500 675,000 4. Bogey Co. recorded operating data for its Cheap division for the year. Bogey requires its return to be 10%. Sales Controllable margin Total average assets Fixed costs What is the ROI for the year? A) 4% B) 35% C) 6% D) 1.5% $ 1,400,000 160,000 4,000,000 100,000