CommercialServices.com Corporation provides business$-$to$-$business services on the Internet. Data concerning the most recent year appear below:

Sales $ $4,100,000$

Net operating income $ $164,000$

Average operating assets $ $820,000$

The following questions are to be considered independently.

$3.$ The Chief Financial Officer of the company believes a more realistic scenario would be a $$1,350,000$ increase in sales, requiring a $$270,000$ increase in average operating assets, with a resulting $$203,875$ increase in net operating income. What would be the company$$s ROI in this scenario?