Do It! Review 24-4 (Part Level Submission) The service division of Raney Industries reported the following results for 2017. Sales Variable costs Controllable fixed costs Average operating assets $586,400 351,840 56,200 621,300 Management is considering the following independent courses of action in 2018 in order to maximize the return on investment for this division. 1. Reduce average operating assets by $123,200, with no change in controllable margin. 2. Increase sales $106,400, with no change in the contribution margin percentage. Compute the controllable margin and the return on investment for 2017. (Round ROI to 1 decimal place, e.g. 1.5. Controllable margin Return on investment for 2017