Assume the Personal Training Division of Health Inc. is operated as an investment center. Sales for the division were budgeted for the year at $415,000. Total variable costs were budgeted at $190,000. Total controllable fixed costs were budgeted at $85,000. Actual results were as follows: Sales: Variable costs: Fixed costs: $400,000 $180,000 $87,000 If average operating assets for the year was $600,000, what is the division's actual ROI? Round answers to two decimal places. 44.50% 22.17% 66.67% 36.67%