Fill in the blank and explain in details

owing results for 2022. Sales $520,000 Variable costs 312,000 Controllable fixed costs 91,000 Average operating assets 650,000 Management is considering the following independent courses of action in 2023 in order to maximize the return on investment for this division. Reduce average operating assets by $130,000, with no change in controllable margin. Increase sales $104,000, with no change in the contribution margin percentage. Compute the controllable margin and the return on investment for 2022. Controllable margin 117000 Return on investment for 2022 18.0 Compute the controllable margin and the expected return on investment for 2023 for each proposed alternative. (Round ROI to 1 decimal place, e.g. 1.5%.) Alternative 1 Alternative 2 The controllable margin The expected return on investment