"I know headquarters wants us to add that new product line," said Dell Havasi, manager of Billings Company's Office Products Division. "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 given to the divisional managers who have the highest ROls. Operating results for the company's Office Products Division for this year are given below:

Sales

Variable expenses

Contribution margin

Fixed expenses

Net operating income

Divisional average operating assets

$\backslash$table$[[$$$21,500,000$

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