"I know headquarters wants us to add that new product line," sald Dell Havasl, manager of Billings Company's Office Products DMIsion. "But I want to see the numbers before I make a decision. Our division's return on Investment $($ROI$)$ has led the company for three years, and I don't want any letdown."

Billings Company Is a decentralized wholesaler with five autonomous divisions. The divisions are evaluated using ROI, with year$-$end bonuses glven to the divisional managers who have the highest ROIs. Operating results for the company's Office Products Division for this year are given below.

Sales

Varlable experises

Contribution margin

Fixed expenses

Net operating incore

Divisional average operating assets

$\backslash$table$[[$$$22,100,000$