Calculate the Return on Investment from the following responsibility report data using total revenue as the base:

Account	Actual
Revenues
Clothing revenue	$402,236
Clothing accessories revenue	19,180
Expenses
Associates wages	$47,356
Managers wages	22,341
Cost of clothing sold	284,412
Cost of accessories sold	6,512
Equipment/fixture repairs	529
Utilities	1,933

Be sure to enter the answer as a percentage but do not include the % sign. Round to two decimal places.

Using the following data, estimate the new Return on Investment if there is a 10% increase in sales - with average operating assets as the base.

Sales	$2,000,000
Variable costs	1,100,000
Contribution margin 45%	900,000
Controllable fixed costs	300,000
Controllable margin	$600,000
Average operating assets	$5,000,00

Round to two decimal places. Be sure to enter the answer as a percentage but do not include the % sign.

Using the following data, estimate the new Return on Investment if there is a 10% decrease in variable and fixed costs - with average operating assets as the base.

Sales	$2,000,000
Variable costs	1,100,000
Contribution margin	900,000
Controllable fixed costs	300,000
Controllable margin	$600,000
Average operating assets	$5,000,000

Round to two decimal places. Be sure to enter the answer as a percentage but do not include the % sign.