"I know headquarters wants us to add that new product in the sales line," said Jason, manager of Silver Steel Company's Sales Division. "But I want to see the numbers before I make any move. Our division's return on investment $($ROI$)$ has been the highest in the company for last three years, and I don't want to lose this position."

Silver Steel 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 ROIs. Operating results for the company's Sales Division for this year are given below:

$\backslash$table$[[$Sales revenue,$$1,835,000$