Familia Inc. reported the following results from last year's operations: Sales Variable expenses $16,100,000 10,400,000 Contribution margin 5,700,000 Fixed expenses 4,734,000 $966,000 Net operating income Average operating assets $7,000,000 At the beginning of this year, the company has a $1,200,000 investment opportunity with the following characteristics: Sales $3,840,000 Contribution margin ratio 50% of sales Fixed expenses $1,728,000 The company's minimum required rate of return is 13%. Required: a) What was last year's return on investment (ROI)? (Round to the nearest 0.1%.) (3 marks) b) What is the ROI related to this year's investment opportunity? (Round to the nearest 0.1%.) (3 marks) c) If the company pursues the investment opportunity and otherwise performs the same as last year, what will be the overall ROI this year? (Round to the nearest 0.1%.) (4 marks)