Cullumber Corp. reported the following: Beginning of year operating assets $3,212,000 End of year operating assets 3,012,000 Contribution margin 1,012,000 Sales 5,012,000 Controllable fixed costs 644,784 Its required return is 10%. Compute the company's ROI. (Round answer to 1 decimal place, e.g. 52.7%.) ROI %