Alan Co. earned $570,000 in sales revenue and has a variable cost ratio of 45%. Fixed costs were $250,000. The firm's operating assets at the end of the period were $150,000, which represents a 10% increase over the beginning balance. If the company uses average operating assets as the basis for performance measurement, then what is Alan Co's ROI for the period? (Round your answer to two decimal places, and please explain below).