A company with average operating assets of $1,500,000 has the following income statement amounts: Sales $350,000 Cost of goods sold 150,000 Gross profit 200,000 Variable costs 75,000 Contribution margin 125,000 Fixed costs: Controllable 25,000 Non controllable 30,000 Net income 70,000 The company's ROI is 20.0% 57.1% 35.7% 6.7%