For the year ended December 31, 2015, SanaDune Tools reports the following: Sales: $4,000,000 Variable Costs: $2,700,000 Controllable Fixed Costs: $600,000 Average Operating Assets: $3,400,000 Instructions: Compute ROI for each of the following situations. Show all computations. 1. The year ended December 31, 2015. _________________ _________________ = ________% 2. For 2016 assuming the following independent courses of action: (a) Sales will increase 15% with no change in the contribution margin ratio. _________________ _________________ = ________% (b) Variable costs and controllable fixed costs will both be reduced 8%. _________________ _________________ = ________% (c) Average operating assets will be reduced 25%. _________________ _________________ = ________%