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

Sales $ 2,520,000

Net operating income $ 196,560

Average operating assets $ 840,000

1. Compute the company's return on investment (ROI).

2. The entrepreneur who founded the company is convinced that sales will increase next year by 40% and that net operating income will increase by 250%, with no increase in average operating assets. What would be the companys ROI?

3. The Chief Financial Officer of the company believes a more realistic scenario would be a $1,450,000 increase in sales, requiring a $152,500 increase in average operating assets, with a resulting $527,965 increase in net operating income. What would be the companys ROI in this scenario?