Given the following information, what is the return on Assets $($ROA$)$ of this company?

Categories Values

Sales $$32,000,000$

Cost of goods old $$20,000,000$

Variable Expenses $$4,000,000$

Fixed Expenses $$6,000,000$

Inventory $$8,000,000$

Accounts Receivable $$4,000,000$

Other Current Assets $$3,000,000$

Fixed Assets $$6,000,000$