Mannisto Inc. uses the FIFO inventory cost flow assumption. In a year of rising costs and prices, the firm reported net income of $211,341 and average assets of $1,564,430. If Mannisto had used the LIFO cost flow assumption in the same year, its cost of goods sold would have been $35,400 more than under FIFO, and its average assets would have been $43,250 less than under FIFO. Required: a. Calculate the firm's ROI under each cost flow assumption (FIFO and LIFO). (Enter your answers as percentages rounded to 1 decimal place (i.e., 12.2%).) FIFO LIFO ROI % b. Suppose that two years later costs and prices were falling. Under FIFO, net income and average assets were $249,091 and $1,899,370, respectively. If LIFO had been used through the years, inventory values would have been $45,920 less than under FIFO, and current year cost of goods sold would have been $22,818 less than under FIFO. Calculate the firm's ROI under each cost flow assumption (FIFO and LIFO). (Enter your answers as percentages rounded to 1 decimal place (i.e., 12.2%).) FIFO LIFO ROI % %