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Average operating assets $552,000 Total liabilities $41,400 Sales $276,000 Contribution margin $143,520 Net operating income $82,800 Return on investment (ROI) would be:

Average operating assets $552,000 Total liabilities $41,400 Sales $276,000 Contribution margin $143,520 Net operating income $82,800 Return on investment (ROI) would be:

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