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

Sales	$ 2,640,000
Net operating income	$ 184,800
Average operating assets	$ 880,000

The following questions are to be considered independently.

Required:

1. Compute the company's return on investment (ROI). (Do not round intermediate calculations. Round your answer to 2 decimal places.)