Minar Inc. reported the following results from last years operations:

Sales	$	5,700,000
Variable expenses		3,510,000
Contribution margin		2,190,000
Fixed expenses		1,734,000
Net operating income	$	456,000
Average operating assets	$	3,000,000

At the beginning of this year, the company has a $900,000 investment opportunity with the following characteristics:

Sales	$	1,530,000
Contribution margin ratio		60	% of sales
Fixed expenses	$	810,900

If the company pursues the investment opportunity and otherwise performs the same as last year, the combined ROI for the entire company will be closest to: