"I know headquarters wants us to add that new product said Dell Havasi, manager of Billings Companys office Products Division. "But I want to see the numbers before 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. Sales 21,500,000 Variable expenses 13,565,000 Contribution margin 7,935,000 Fixed expenses 5,995,000 Net operating income 1,940,000 Divisional operating assets 4,301,500 The company had an overall return on investment (RO)of 1700% 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 $2,313,700. The cost and revenue characteristics of the new product line per year would be