A) Compute the return on investment for 2022

B) Compute the 2023 expected ROI if controllable fixed costs are reduced by 10% with no change in sales or variable costs.

C) Compute Summit's 2023 expected ROI if sales increase by $500,000 with no change in the contribution margin percentage

D) Compute Summit's 2023 expected ROI if average operating assets are reduced by 12% with no change in controllable margin.

The Summit Division of Mountain Top Productions Company has these 2022 results