Fitness Fanatics is a regional chain of health clubs. The managers of the clubs, who have authority to make investments as needed, are evaluated based largely on return on investment (ROI). The company's Springfield Club reported the following results for the past year:

Sales	$	870,000
Net operating income	$	27,840
Average operating assets	$	100,000
Assume that the manager of the club is able to reduce operating assets by $40,000 without any change in sales or net operating income. What would be the clubs return on investment (ROI)? (Round your Turnover answer to 2 decimal places. Round your Margin and ROI percentage answers to 2 decimal places (i.e., 0.1234 should be entered as 12.34).)

Margin	___%
Turnover
ROI	___%