Last year Urbana Corp. had a net sale of $900,000 with a profit margin of 7.2%. The company has a total asset of 860,000 and a debt-to-equity ratio of 50%. The new CFO believes a new computer program will enable it to reduce costs and thus raise net income to $55,000 even when the sales keep the same. Assume assets and the debt ratio would not be affected, what is the ROE before and after adopting the new program? Which is the ratio out of the three components in Du Pont equation that cause the changes in ROE?