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

Sales	$	5,460,000
Net operating income	$	273,000
Average operating assets	$	910,000

The following questions are to be considered independently.

3. The Chief Financial Officer of the company believes a more realistic scenario would be a $1,800,000 increase in sales, requiring a $300,000 increase in average operating assets, with a resulting $362,250 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.)