Calculate the Marketing Return on Investment (MROI).

Profit and Loss Statement
Income
Net Sales		$750,000,000
Cost of Goods Sold		$300,000,000
Gross Margin		$450,000,000
Marketing Expenses
Sales Expenses		$78,000,000
Promotional Expenses		$34,000,000
		$112,000,000
General and
Administrative Expenses
Marketing Salaries		$12,000,000
Indirect Overhead		$107,000,000
		$119,000,000
Net Income before Taxes		$219,000,000