Jimbo Aggie Engineering provides design services to businesses requiring unique manufacturing solutions. Data concerning the most recent year appear below:

Sales	$	4,740,000
Net operating income	$	189,600
Average operating assets	$	790,000

The following questions are to be considered independently.

3. Kellen Mond, a former football individual and now chief financial officer of Jimbo Aggie Engineering, believes a more realistic scenario would be a $1,200,000 increase in sales, requiring a $695,000 increase in average operating assets, with a resulting $107,400 increase in net operating income. What would be the companys ROI in this scenario?