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

Sales	$ 4,740,000
Net operating income	$ 189,600
Average operating assets	$ 790,000

The following questions are to be considered independently.

The entrepreneur who founded the company is convinced that sales will increase next year by 60% and that net operating income will increase by 150%, with no increase in average operating assets. What would be the companys ROI? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

The Chief Financial Officer of the company believes a more realistic scenario would be a $1,200,000 increase in sales, requiring a $695,000 increase in average operating assets, with a resulting $107,400 increase in net operating income. What would be the companys ROI in this scenario? (Do not round intermediate calculations. Round your answer to 2 decimal places.)