James Produce harvests and sells Florida oranges. James has hired you to determine its return on investment (ROI) based on both net book value (NBV) and gross book value (GBV). Financial data for the company show that profits are $3.12 million, the NBV of operating assets is $8.20 million, and the GBV of these assets is $77.90 million. What is ROI based on NBV and based on GBV?

ROI based on NBV_________%

ROI based on GBV_________%