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 3. Assume that the manager of the club is able to reduce expenses by $3,560 without any change in sales or operating assets. What would be the club's return on investment (ROI)? (Round your answers to 2 decimal places.)