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

$

1,400,000

Net operating income

$

70,000

Average operating assets

$

350,000

Assume that the manager of the club is able to reduce operating assets by $70,000 without any change in sales or net operating income. What would be the clubs return on investment (ROI)?

Margin		%
Turnover		times
ROI		%