For the year ended December 31, 2020, Reese Company reports the following: Sales $6,000,000 Variable costs 3,200,000 Controllable fixed costs 2,000,000 Average operating assets 5,000,000 Calculate return on investment for each of the following situations. Show all computations. A. For the year ended December 31, 2020. B. For 2021 assume the following independent courses of action: 1. Sales will increase 10% with no change in the contribution margin ratio. 2. Variable costs and controllable fixed costs will both be reduced 10%. 3. Average operating assets will be reduced 20%. C. Of the three courses of action in part 2 which would you chose if being evaluated based on ROI. D. If your minimum rate of return was 15% what is your residual income for 2020