Finch Company has operating assets of $19,400,000. The companys operating income for the most recent accounting period was $2,590,000. The Dannica Division of Finch controls $7,770,000 of the companys assets and earned $1,230,000 of its operating income. Finchs desired ROI is 12 percent. Finch has $1,110,000 of additional funds to invest. The manager of the Dannica division believes that his division could earn $143,000 on the additional funds. The highest investment opportunity to any of the companys other divisions is 13 percent.