Fineflex Cables is one of the largest producers of electrical wiring in the world.It entered into a futures contract for 100,000 pounds when spot was USD2.17 per pound and futures price of USD2.09 per pound for March deliveryto hedge their exposure to copper prices.Calculate their ROIC in February when the contract was offset.On the offset date, copper traded at USD2.19 in the spot and $2.19 for August delivery in the futures market.Initial margin requirement is $10,000.