"I know headquarters wants us to add that new product line," said Fred Halloway, manager of Kirsi Products' East Division. "But I want to see the numbers before make a move. Our division's return on investment (ROI) has led the company for three years, and I don't want any letdown." Kirsi Products is a decentralized wholesaler with four autonomous divisions. The divisions are evaluated on the basis of ROI, with year-end bonuses given to divisional managers who have the highest ROl. Operating results for the company's East Division for last year are given below: 24,750,000O Sales 13,000,000 Variable expenses 11,750,000 9,695,750 2,054,250 Contribution margin Fixed expenses Net operating income 5,500,000 Divisional operating assets $