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	$ 910,000
Net operating income	$ 32,760
Average operating assets	$ 100,000

The following questions are to be considered independently.

Required:

1. Compute the Springfield clubs return on investment (ROI). (Do not round intermediate calculations. Round your answer to 2 decimal places.)