Cabell Products is a division of a major corporation. Last year the division had total sales of $$25,320,000,$ net operating income of $$1,924,320,$ and average operating assets of $$6,000,000.$ The company's minimum required rate of return is $10\%.$ Cabell Products is a division of a major corporation. Last year the division had total sales of $$25,320,000,$ net operating income of $$1,924,320,$ and average operating assets of $$6,000,000.$ The company's minimum required rate of return is $10\%.$ The division's return on investment $($ROI$)$ is closest to: