BR Company has a contribution margin of $9\%.$ Sales are $$414,000,$ net operating income is $$37,260,$ and average operating assets are $$130,000.$ What is the company's return on investment $($ROI$)?$

Multiple Choice

$28\mathrm{.}7\%$

$9\mathrm{.}0\%$

$3\mathrm{.}2\%$

$0\mathrm{.}3\%$