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"I know headquarters wants us to add that new product line," said Dell Havasi, manager of Billings Company's Office Products Division. "But l want to see the numbers before l make any move. Our division's return on investment (ROI) has led the company for three years, and l don't want any letdown." Billings Company is a decentralized wholesaler with five autonomous divisions. The divisions are evaluated on the basis of ROI, with year-end bonuses given to the divisional managers who have the highest Rols. Operating results for the company's Office Products Division for the most recent year are given below: 21,810,000 Sales 13,741,200 Variable expenses 8,068,800 Contribution margin 6,040,000 Fixed expenses 2,028,800 Net operating income 4,363,000 Divisional operating assets The company had an overall return on investment (ROI) of 18.00% last year (considering all divisions). The Office Products Division has an opportunity to add a new product line that would require an additional investment in operating assets of$2,350,000. The cost and revenue characteristics of the new product line per year would be