EXERCISE $9-10$ Cost$-$Volume$-$Profit Analysis and Return on Investment $($ROI$)[$LO$9-$I$]$

Posters.com is a small Internet retailer of high$-$quality posters. The company has $$1,000,000$ in operating assets and fixed expenses of $$150,000$ per year. With this level of operating assets and fixed expenses, the company can support sales of up to $$3,000,000$ per year. The company's contribution margin ratio is $25\%,$ which means that an additional dollar of sales results in additional contribution margin, and net operating income, of $25$ cents.

Required:

Complete the following table showing the relation between sales and return on investment $($ROI$).$

$\backslash$table$[[$Sales$,\backslash$table$[[$Net Operating$],[$Income$]],\backslash$table$[[$Average$],[$Operating Assets$]],$ROI$],[$$$2,500,000,$$$475,000,$$$1,000,000,?$