Mannisto Inc. uses the FIFO inventory cost flow assumption. In a year of rising costs and prices, the firm reported net income of $1,500,000 and average assets of $10,000,000. If Mannisto had used the LIFO cost flow assumption in the same year, its cost of goods sold would have been $300,000 more than under FIFO , and its average assets would have been $300,000 less than under FIFO. A) Calculate the firm's ROI under each cost flow assumption (FIFO and LIFO). B) Suppose that two years later cost were $1,800,000 and $12,000,000, representatively. If LIFO had been used through the years, inventory values would have been $200,000 less than under FIFO. Calculate the firm's ROI under each cost flow assumption (FIFO and LIFO).